Find out how to understand and use the information on your monthly statements.
These statements give details of postponed import VAT on customs declarations made under your Economic Operators Registration and Identification (EORI) number, where you’ve followed the guidance in How to complete your customs declarations to account for import VAT on your VAT Return.
You’ll use your statements to:
- account for postponed import VAT on your VAT Return
- use as evidence of VAT you can reclaim in line with the normal rules
Statements are divided into 2 parts.