- HMRC released new guidance on postponed VAT accounting (PVA) on 28 November 2025.
- The guidance explains how businesses should use PVA to account for import VAT on VAT returns.
- It consolidates all PVA guidance, detailing when and how to account for import VAT, how to complete VAT returns, and how to access and understand postponed import VAT statements.
- The guidance also covers managing import duties and VAT accounts.
Source: mha.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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