How to access monthly import VAT statements

When importing goods into the UK, locally VAT registered businesses have two options when it comes to accounting for any import VAT due.

Businesses can:

• defer immediate payment of import VAT by using postponed import VAT accounting (PIVA). Instead of paying the import VAT upfront at the border, the import VAT can be declared and also recovered on the VAT return relevant to the date of import. This should be undertaken by reference to the values found on the postponed import VAT accounting statement that the business will receive
• opt to pay the import VAT upfront at the time of entry into the UK. This can then be recovered on the relevant VAT return on the basis of a C79 import VAT certificate.  

HMRC’s Customs Handling of Import and Export Freight (CHIEF) system has been replaced by the Customs Declaration Service (CDS) for UK imports. In order to access the PIVA statements and C79 import VAT certificates, UK VAT registered businesses will need to sign up to CDS.

We have included below details of how to access the PIVA statements and C79 import VAT certificates.

1. To sign up for CDS you will need to have the following information available to complete the registration process below.:

• Government Gateway user ID and password (you can register for this at the same time if you do not already have this).
• Economic Operators Registration Identification (EORI) number.
• Details about your organisation:
  • registered business name
  • registered business address
  • date of establishment
  • UTR number (unless overseas).

2. Once logged in, you will be able to see the PIVA statements and C79 certificates by selecting the following

• ‘View postponed import VAT statements’ under the postponed import VAT statements section.
• ‘View import VAT certificates (C79)’ under the Import VAT certificates (C79) section.

PIVA statements and C79 certificates will generally be available around the middle of the following month to which the statement relates. For example, the September 2023 statements should be ready to view around the middle of October 2023.

• You can then download the PIVA statements as a pdf file. For C79s there is the option to download these as either a PDF or CSV document.

The documents and relevant values then need to be added to the appropriate VAT return. How this is achieved should reflect the Making Tax Digital rules around electronic records.

A final point to note is that HMRC will only show on the CDS portal C79 certificates and PIVA statements from the last six months. Once logged in, CDS does provide details of how to request certificates and statements older than six months but organisations should ensure that they regularly download and file in a secure location these statements for their own records.

If you would like to discuss this further, please contact Robert Marchant, Robert Janering or your usual Crowe contact.