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United Kingdom: Clarification on postponed VAT accounting statements

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As a reminder, the British tax authorities (HMRC) have introduced the reverse charge mechanism for VAT on imports into the UK from January 1, 2021.

This mechanism applies to all imports of goods into the UK by a business identified for VAT purposes in the UK and holding a UK EORI number.

In a notice published on September 24, 2021, HMRC has provided further details on the monthly Postponed VAT accounting statements.

If you need more details, please contact our experts.

Source: HM Revenue & Customs

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