HMRC Guidance: Complete your VAT Return to account for import VAT (Update March 16, 2021)

Update March 16, 2021: 6 March 2021

The end date when you must account for import VAT on your VAT Return if you delay your customs declaration or use a simplified customs declaration has been changed from 30 June 2021 to 31 December 2021.

February entries on your January statement

There are ongoing problems with the generation of statements for January and February. We are investigating and will update this page with more information in due course.

In the meantime, if you need to complete your VAT Return and you do not have access to accurate statements you can estimate your import VAT figures for those months.

You should make your estimate as accurate as possible, based on the amount you have paid for the goods and any other costs you have agreed to cover, for example:

• packaging
• transport
• insurance

You can also include customs duties due on the goods, but you do not have to.

Contents

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

Source gov.uk

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