VAT Deferment Account

[NEF]

Hi

A company I use to buy products form China have used a freight forwarder . The forwarder used the HMRC vat deferral option so vat was not required to be paid at import straight away .

Anyone know how I pay this ?

I cannot find a link on HMRC and I’ve had no request for payment . It was about 4 weeks ago .

Cheers

 

[Deleted member 351022]

If the forwarder has used their deferment account the they will usually invoice you for the tax amount.

If on the other hand they have used postponed VAT accounting then you need to both account for the VAT and reclaim the VAT through your VAT return. This is only an option if you are VAT registered.
In both cases if you are VAT registered you will need to access your C79 if VAT had been paid or PVA account via the Government gateway.
www.gov.uk/guidance/get-your-postponed-import-vat-statement
www.gov.uk/guidance/get-your-import-vat-certificates

www.gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat