How to Get Your Postponed Import VAT Statement from HMRC

Importing goods into the UK can create additional VAT responsibilities for businesses. One important part of managing these responsibilities is keeping accurate records of import VAT. If your business uses postponed VAT accounting, your Postponed Import VAT Statement provides the figures needed to support your VAT Return.

A Postponed Import VAT Statement, often called a PIVA statement, is available through HMRC online services. Knowing where to find it, what information it contains and how to use the figures correctly can make VAT reporting easier and help your business maintain accurate records.

This guide explains how to get your Postponed Import VAT Statement from HMRC and what to do with it once downloaded.

What Is a Postponed Import VAT Statement?

A Postponed Import VAT Statement is an online record showing the import VAT postponed on goods imported into the UK during a particular period.

When postponed VAT accounting is used, eligible businesses account for import VAT through their VAT Return rather than paying the VAT immediately when goods enter the country.

The PIVA statement provides evidence of the postponed import VAT recorded by HMRC and should form part of your VAT records.

Who Needs a Postponed Import VAT Statement?

UK VAT registered businesses that import goods and use postponed VAT accounting will generally need their PIVA statements when preparing VAT Returns.

This includes businesses importing stock, materials, equipment or other goods for business purposes.

The statement is particularly important for the person responsible for VAT reporting because the figures should be checked against customs records and accounting information before the VAT Return is submitted.

How Does Postponed VAT Accounting Work in the UK?

Postponed VAT accounting allows businesses to account for import VAT on their VAT Return instead of paying it upfront and reclaiming it later.

For businesses entitled to recover the full amount of import VAT, the VAT may normally be accounted for as output tax and reclaimed as input tax on the same VAT Return, subject to the normal VAT recovery rules.

This can support cash flow because the business does not usually need to fund the import VAT before reclaiming it.

How to Get Your Postponed Import VAT Statement

PIVA statements are accessed electronically through HMRC. They are not normally sent to businesses as paper statements.

Step 1: Sign In to Your Government Gateway Account

Sign in using the Government Gateway details connected with your business.

Make sure you are accessing the correct business account, particularly if you manage VAT or customs matters for more than one company.

Step 2: Access the Customs Declaration Service

Once signed in, access the Customs Declaration Service, commonly known as CDS.

Your business will need the appropriate customs access and details associated with its imports. This may include the EORI number used for customs declarations.

Step 3: Select the Relevant Accounting Period

Choose the statement for the period you need.

It is good practice to compare the selected period with your accounting records and customs documentation before using the figures on your VAT Return.

Step 4: Download and Save Your PIVA Statement

Download the statement and store a copy with your VAT and import records.

Keeping organised copies makes it easier to prepare future VAT Returns, investigate differences and provide supporting evidence if HMRC asks for further information.

When Are Postponed Import VAT Statements Available?

Postponed Import VAT Statements are generally produced monthly.

Businesses should check HMRC’s online service regularly rather than waiting until the VAT Return deadline. Downloading each statement as part of the monthly accounting process gives you more time to identify missing information or differences.

What Information Does a PIVA Statement Include?

A PIVA statement provides information relating to the postponed VAT recorded against your imports.

Import Date and Entry Details

Import and customs declaration details help you connect transactions on the statement with your own shipping, purchase and customs records.

Checking these references can help identify missing or duplicated transactions.

Customs Value

The customs value is used as part of the calculation of import taxes. It may not simply be the purchase price of the goods because other relevant costs can affect customs valuation.

Your records should therefore be checked against the information used for the customs declaration.

Postponed Import VAT Amount

The statement shows the amount of import VAT that has been postponed and reported through the customs process.

This is an important figure when completing the relevant parts of your UK VAT Return.

How to Use a PIVA Statement on Your VAT Return

The figures from postponed VAT accounting need to be included correctly on the VAT Return. The exact treatment will depend on your circumstances and entitlement to recover VAT.

What Goes in Box 1?

Box 1 includes the import VAT due for the accounting period where postponed VAT accounting has been used.

The amount should be supported by the relevant PIVA statement or appropriate records where HMRC rules allow an estimate.

What Goes in Box 4?

Box 4 records VAT being reclaimed as input tax.

If the business is entitled to recover the import VAT, the appropriate recoverable amount is included here. Businesses with restricted VAT recovery may not be able to reclaim the full amount.

What Goes in Box 7?

Box 7 generally includes the value of imported goods, excluding VAT, alongside other purchases and inputs that are required to be reported in this box.

Businesses should use the appropriate customs and accounting records to determine the correct value.

What If Your Postponed Import VAT Statement Is Missing?

If a PIVA statement is unavailable when you prepare your VAT Return, do not simply ignore the import VAT.

HMRC provides rules for dealing with situations where a statement is delayed or unavailable. You may need to use your own records to calculate an estimated amount and make an appropriate adjustment once the statement becomes available.

Keep clear evidence explaining how any estimated figure was calculated.

What If the Amount on Your PIVA Statement Is Incorrect?

Differences can occur between a PIVA statement and a business’s internal records.

Start by checking customs declarations, import dates, EORI details, invoices and shipping documentation. A timing difference may mean an import appears in a different period from the one expected.

If the discrepancy cannot be explained, professional advice may be appropriate before making adjustments to the VAT Return.

How Long Should You Keep Postponed Import VAT Records?

PIVA statements form part of your VAT records and should be retained in line with HMRC’s VAT record keeping requirements.

Keep statements alongside relevant invoices, customs declarations, import documentation and accounting records. Maintaining a clear audit trail makes it easier to explain how VAT Return figures were calculated.

Common Postponed Import VAT Mistakes to Avoid

Common problems include failing to download statements regularly, using the wrong accounting period, overlooking imports, reclaiming VAT without the correct entitlement and failing to reconcile PIVA figures with customs records.

Another mistake is assuming that every difference means the PIVA statement is incorrect. Timing and customs declaration issues should be investigated before changing VAT figures.

Postponed Import VAT Statement Checklist

Before submitting your VAT Return, confirm that you have obtained the relevant PIVA statements and compared them with your accounting and customs records.

Check that import VAT has been included correctly, VAT recovery reflects your entitlement and the value of imported goods has been treated appropriately. Save supporting documents so there is a clear record behind the figures reported to HMRC.

Need Help With Import VAT and VAT Returns?

Postponed VAT accounting can make managing import VAT more straightforward, but accurate reporting still depends on reliable records and correct VAT treatment.

Alba Financial Accountants can support businesses with VAT Returns, import VAT records and ongoing VAT compliance. Professional support can be particularly useful when statements are missing, figures do not match or your business has more complex VAT recovery arrangements.

Postponed Import VAT Statement FAQs

Where Can I Download My PIVA Statement?

You can access your Postponed Import VAT Statement through the relevant HMRC online service using your Government Gateway account and Customs Declaration Service access.

How Often Are PIVA Statements Issued?

PIVA statements are normally produced monthly and show postponed import VAT recorded for the relevant period.

Can I Reclaim Postponed Import VAT?

If your business is entitled to recover import VAT, you may be able to reclaim the eligible amount through your VAT Return. Normal VAT recovery rules still apply.

What Happens If My PIVA Statement Is Late?

If the statement is unavailable when your VAT Return is due, HMRC rules may allow you to calculate the relevant import VAT using your own records. Any estimate should be supported by appropriate evidence and corrected where required when the statement becomes available.

How Do I Correct Postponed Import VAT on a VAT Return?

The correct method depends on the nature and value of the error. Review the PIVA statement, customs declarations and previous VAT Return first. Material errors or uncertain VAT treatment may require professional advice or correction in accordance with HMRC’s VAT error correction rules.

Do I Need a PIVA Statement for Every Import?

PIVA statements are generally monthly summaries rather than separate statements for every individual shipment. Individual customs entries recorded through postponed VAT accounting contribute to the information shown for the relevant period.

What Is the Difference Between PIVA and a C79 Certificate?

A PIVA statement relates to import VAT accounted for using postponed VAT accounting. A C79 certificate is evidence of import VAT paid through other applicable import arrangements. Which document applies depends on how the import VAT was handled when the goods entered the UK.