HMRC Guidance: Complete your VAT Return to account for import VAT

Find out how to account for import VAT on your VAT Return if you’re using postponed VAT accounting.

Contents

1. How to complete your VAT Return
2. If you use a VAT Accounting Scheme
3. VAT Cash Accounting Scheme
4. If you delay your customs declaration
5. Transactions or movements of goods which span the end of the transition period

Source gov.uk

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