Free tool
Postponed import VAT calculator
Based on HMRC guidance on completing your VAT return for import VAT. Use the figures on your monthly statement.
How postponed VAT accounting works
- At import: your customs declaration says you are using postponed VAT accounting, with your VAT number. No import VAT is paid at the border.
- Each month: HMRC publishes a postponed import VAT statement showing the import VAT for the previous month. You need a Customs Declaration Service account to get it.
- On your VAT return: you declare the import VAT and reclaim it on the same return, so for most businesses the net cost is nil.
Where import VAT goes on your VAT return
| Box | What to include |
|---|---|
| Box 1 | The import VAT due this period under postponed VAT accounting, from your monthly statement |
| Box 4 | The import VAT you can reclaim, under the normal input tax rules |
| Box 7 | The total value of imports of goods this period, excluding VAT |
If you delayed your import declaration and do not have a statement yet, you must estimate the amount, then correct it when the statement arrives.
Why it helps cash flow
Without postponed VAT accounting, you pay import VAT at the border, or through a deferment account, and wait until your VAT return to reclaim it. With it, the import VAT is declared and reclaimed on the same return, so you never pay it out up front. A business importing £50,000 of goods at 20% keeps £10,000 in its account rather than paying it at the border.
Common mistakes
- Not downloading statements. They can only be viewed for 6 months, then they are archived.
- Using the wrong figure. Use the import VAT on your statement, not 20% of the invoice price, because the value for VAT includes duty and transport costs.
- Leaving imports out of Box 7. Box 7 includes the value of imported goods, not only UK purchases.
- Reclaiming VAT you are not entitled to, for example on goods used for exempt or non-business activities.
- Using Box 2 or Box 9. These are only for goods moving from the EU into Northern Ireland.
Filing your return with import VAT
Keep a tab in your spreadsheet for each month's postponed import VAT statement, and let formulas add it to Box 1, Box 4 and Box 7. Then upload your nine box totals as a CSV. For other online seller transactions, see VAT for UK online sellers.
Import VAT on your return, filed from your spreadsheet, from £5 a month
Add each monthly postponed import VAT statement to your spreadsheet, total the nine boxes by formula, upload the CSV and file.
- Connect to HMRC on HMRC's own page with your Government Gateway sign-in. We never see that password.
- See your VAT periods, due dates, amounts owed and payments, read from HMRC.
- Upload your nine box totals as a CSV. Box 3 and Box 5 are worked out and every box is checked.
- Submit and keep HMRC's receipt. Reminder emails arrive before each due date.
No card needed · From £5 a month · Plans for up to 100 businesses · Filing through HMRC's MTD service since 2019
Final thoughts
Postponed VAT accounting turns import VAT into a line on your VAT return instead of a payment at the border. Download every monthly statement, use its figures for Boxes 1 and 4, include the value of imports in Box 7, and keep the statements with your records.
Disclaimer: This guide gives general information, not advice for your business. If you are unsure how the rules apply to you, speak to an accountant or contact HMRC.
Frequently asked questions
Checked against HMRC guidance on completing your VAT return for import VAT, getting your postponed import VAT statement, and accounting for import VAT. November 2026.
What is postponed VAT accounting?
Which boxes does postponed import VAT go in?
Where do I get my postponed import VAT statement?
How long can I access postponed VAT statements?
What if I do not have a statement yet?
Import VAT on your return, filed from your spreadsheet, from £5 a month.
Swift VAT Pro files your return to HMRC from the spreadsheet you already keep. From £5 a month.
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