Postponed VAT Accounting (PVA) is a system that allows you to pay all your import VAT on your VAT return. You might also see it called “import deferral”. Usually, you’d have to pay it up front when you import something.
If you import a lot to a single country, PVA can be a real benefit to your cash flow. When you file your VAT return, you can offset your import VAT against the VAT you’ve collected on sales. That means in some cases, the money never leaves your account.
In some countries, PVA is the standard – everyone has to use it. In others, it’s optional, and some don’t have anything like it.
This table shows you some countries that have import VAT deferral schemes, and what the conditions of using them are. Click the country to jump to an explanation!
| Country | Conditions |
|---|---|
| Austria | Optional |
| Belgium | Requires an ET 14000 License |
| Czech Republic | Mandatory |
| Finland | Mandatory |
| France | Mandatory |
| Germany | Optional (For EU Businesses Only) |
| Ireland | Optional |
| Italy | Only in Specific Circumstances |
| Netherlands | Requires an Article 23 License |
| Norway | Mandatory (Not available for VOEC) |
| Poland | Optional |
| Spain | Optional |
| Sweden | Mandatory |
| United Kingdom | Optional |
You can use Postponed VAT Accounting in Austria under three conditions:
Customs will work out the VAT on the goods as usual, but you’ll pay it later, on your VAT return instead.
To use Postponed VAT Accounting in Belgium, you’ll need to apply for an ET 14000 License. You have to be registered for VAT in Belgium to apply, and if you’re not based in Belgium, you’ll need to appoint a Fiscal Representative.
If you’re registered for VAT in the Czech Republic, you’ll be using Postponed VAT Accounting when importing. The import VAT can usually be reclaimed on the return for the same period as the import, if the goods were used for taxable business activities.
The exception to the rule is taxpayers who either violate customs regulations or fail to meet compliance requirements. In these cases, you can be excluded from using PVA and have to pay your import VAT upfront.
Postponed VAT Accounting was introduced in Finland on the 1st of January 2018. It shifted the responsibility for import VAT from customs to the tax authority. Now it’s the default method for VAT-registered importers to handle their Finnish Import VAT.
In French, Postponed VAT Accounting is called Autoliquidation de la TVA à l’import (ATVAI). All import VAT in France is handled this way, so all importers of record need to be VAT registered in France.
Your French VAT number is included in the customs declaration by the customs declarant. The information is passed by French Customs to the French Tax Authority. The Tax Authority will use that information to pre-fill the import values in your VAT return. You’ll need to check that the pre-filled amount is correct and matches the value of your imports. To make this easier to do, the Tax Authority makes a monthly statement (the Données ATVAI) available to you.
Germany allows some businesses to defer payment of import duties and VAT. There are three types of deferrals:
Single Deferral
Used for one shipment. You’ll need to provide a security deposit equal to the amount of import duty.
Ongoing Deferral
For businesses that regularly import into Germany. The minimum number of shipments required to qualify for Ongoing Deferral is 2 a month or 25 a year. Once a year, the tax authority reviews your shipments to make sure you’re still meeting the threshold.
Deferred Payment with Simplified Procedure
For businesses that meet specific customs approval criteria.
Typically, only businesses based in the EU can apply for deferrals in Germany. Non-EU businesses may be able to use this system through a customs representative. If you’re based in the EU, you can set up a deferment account with German customs. You’ll need to provide some security deposit, though it might be waived if you can fully deduct the VAT.
Everyone registered for Irish VAT can use PVA in Ireland. It’s easy to do so – you just add a code to your import declaration. The code tells the authorities that you’ll be deferring the payment and adds the relevant field to your next VAT return. If you don’t want to defer the payment on a specific shipment, you just don’t add the code.
Northern Ireland is in the EU customs union for goods. This means that imports from Northern Ireland aren’t eligible for PVA - they're currently treated as intra-community acquisitions.
Italy doesn’t have a general PVA system like Finland, for example. In most cases, import VAT is due on goods imported from outside the EU at customs. However, there are some specific circumstances in which you can delay paying the import VAT. The two main instances are:
In these cases, you can pay the VAT at a later date – usually by the 30th of the following month. To defer payment in these cases, you have to apply to the Italian Customs Authorities by filling out a specific form. You’ll also need to provide a bank guarantee. If you’re approved for deferral, you’ll be issued an authorisation.
You can only use PVA in the Netherlands in certain circumstances, and you have to apply to use the scheme. It’s often called having an “Article 23 License”, because Article 23 is the provision in the 1968 Dutch VAT Act.
To apply for an Article 23 License, you have to:
Once you’re registered for Postponed VAT Accounting in the Netherlands, you have to use it for all your imports.
Postponed VAT Accounting is the standard way to handle import VAT in Norway. You have to calculate the amount of import VAT you owe and report it on your VAT return.
If you’re registered for VAT on Ecommerce (VOEC), Norway’s low-value goods scheme, you can’t use PVA. The scheme simplifies VAT for ecommerce businesses importing goods from outside Norway. There’s no import VAT to pay, and you can’t reclaim input VAT on a VOEC return. In this way, it’s similar to how IOSS works in the EU.
Poland has a PVA scheme, but it has specific requirements for its use:
These documents can be submitted as signed declarations.
You’ll need to use a customs agent unless your business either:
If you don’t report the VAT on time, you have four months to issue a correction, and if you miss a VAT payment, you’ll have to pay it plus interest.
Spain has been using PVA since 2015. Businesses registered for VAT in Spain or enrolled in the Monthly Refund Registry (REDEME) can opt in. When you apply for PVA in Spain, you’re applying to use the scheme for a year. This means that you need to submit your application in November to use the scheme the following year. For example, you’ll need to apply in November 2026 to use the scheme in 2027. Once you’re approved to use PVA, you have to use it for all your imports that year.
The customs system automatically verifies if a shipment is eligible for PVA. That means once you’re approved for PVA, you don’t need to do anything to indicate that the VAT on your shipments is being postponed.
To make it easier to file your VAT return, the Spanish Tax Authority has an electronic service that you can use to see your VAT quota for a specific period.
Postponed VAT Accounting was introduced to Sweden in 2015. Since then, businesses registered for VAT in Sweden have been paying their import VAT directly to the tax authority. You do this through your VAT return, which makes it simultaneously deductible. If you’re not registered for VAT in Sweden, you pay the import VAT up front to the Customs Authority.
Postponed VAT Accounting was introduced in the UK on the 1st of January 2021, following Brexit. You can make use of it if you are:
You don’t need to apply to use PVA; instead, you confirm in your customs declaration that you are using it. This means you can decide whether to postpone import VAT per shipment.
When you declare you’re using PVA on customs declarations, HMRC compiles a statement showing the total import VAT you deferred from the previous month. These are accessible through your Government Gateway account and can be used to help file your VAT return. You should always download them anyway, as you need to keep them for your records.
If you don’t use PVA for a shipment, you’ll get a C79. This form is required to reclaim import VAT on your VAT return if you’re not using PVA.
In the UK, you can also defer the payment of customs and excise duties (among other things). If you want to do that, you’ll need to set up a Duty Deferment account.
Let’s say you’re registered for VAT in Sweden. You ship a SEK 3000 order to a customer there in February. The value of the goods plus the shipping and insurance brings the total customs value (CIF) to SEK 4000.
The goods are standard rated for VAT, so you owe 25% of the CIF in import VAT: SEK 4000 x 25% = SEK 1100. You don’t pay anything as the shipment is released into Sweden, and instead note the amount due. At the end of February, you add up all the VAT you owe on every shipment you’ve sent to Sweden that month, including the SEK 1100 for this one. You then report that amount on your VAT return. You’ll also report:
The import VAT and the VAT you’d paid in Sweden are added together – this is called input VAT. If the amount you’ve collected from your customers is greater than the input VAT, you keep the difference. If the amount you’ve collected is less than the input VAT, you pay the difference to the Swedish Tax Authority.
