Import VAT Statements
Postponed import VAT statements are to be issued by HMRC for imports from 1 January 2021 instead of the import VAT C79 certificates that were issued for imports up to 31 December 2020.
On 12 March 2021 HMRC confirmed that there are ongoing problems with the generation of postponed import VAT statements for January and February 2021. HMRC explained that businesses that do not have access to accurate statements can estimate the import VAT figures for those months.
For guidance on how to account for import VAT on your VAT return if your using postponed VAT accounting, visit the GOV.UK website – click here,