By Shamayun Chowdhury, Senior Accountant, Major Accountancy · Published: 31 October 2026 · Last reviewed: October 2026 · Applies to UK VAT returns in 2026/27
Postponed VAT accounting saves importers a cash-flow headache: no VAT to pay when goods arrive, and no wait to claim it back. The catch is the paperwork. HMRC does not post or email the statement that proves what you postponed. You have to fetch it, check it and copy the right figures into your return, every period.
This guide explains what a PVA statement is, how to get it from CDS step by step, how to read each line, and how to use it on a Making Tax Digital VAT return. It also covers what to do when a statement is missing, late or wrong, which is where most of the questions come from.
- You get one statement per month, even if you file VAT returns quarterly.
- Statements disappear from the online service after six months.
- Box 4 matches box 1 only if you can reclaim all your VAT.
What Is a PVA Statement?
PVA stands for postponed VAT accounting. When you import goods and choose PVA on the customs declaration, HMRC does not collect the import VAT at the border. Instead, you declare it and, in most cases, reclaim it on the same VAT return. The PVA statement, also called the monthly postponed import VAT statement (MPIVS), lists every import where that happened in a given month and the VAT involved.
The statement is an important supporting record for your import VAT figures. Keep it alongside your customs declarations, shipping documents and purchase records so you can trace each import and support the figures on your VAT return.
PVA statement vs C79 certificate
| Feature | PVA statement | C79 / import VAT certificate |
|---|---|---|
| When you get it | You used PVA on the import | You paid import VAT through a customs payment arrangement, such as a duty deferment account |
| VAT paid upfront? | No | Yes, the import VAT was paid rather than postponed through PVA |
| Boxes affected | 1, 4 and 7 | 4 and 7 |
| Where you find it | CDS online | CDS online for CDS imports |
Who Gets a Postponed VAT Statement?
A UK VAT-registered business may be able to use postponed VAT accounting when importing eligible goods, provided the import declaration is completed correctly and the business meets HMRC’s conditions. You will generally need the appropriate EORI number for the territory in which you are importing. You should also ensure that the customs declaration uses the correct importer details and VAT registration.
If a freight forwarder or customs agent completes the declaration, give them clear instructions to use PVA and check that the declaration identifies your business correctly. An import declared without PVA will not appear on your PVA statement.
In a VAT group, the EORI arrangements depend on which member makes the customs declaration. A member that imports may have its own EORI, while another group member may make a declaration on its behalf in certain circumstances. Where separate members have their own postponed import VAT statements, GOV.UK says these should be sent to the representative member, which needs the relevant information to complete the group VAT return.
How to Get Your PVA Statement From CDS: Step by Step
HMRC does not send the statement to you. Whether you call it a PVA statement, a postponed VAT statement or a postponed import VAT statement, you collect it from the Customs Declaration Service’s financial dashboard.
- Check you are subscribed to CDS. If your business has never used it, subscribe first and tell HMRC about your business. It is a one-off step.
- Sign in with the Government Gateway details you used when you registered for VAT.
- Open the CDS financial dashboard and find the import VAT or postponed VAT statements section.
- Choose the month you need. Each statement covers one calendar month.
- Download the PDF and save it with that VAT period’s records.
- Repeat for every month in your VAT period, which is three statements for a quarterly return.
Menu names can change as HMRC updates the service, so if a link has moved, start from GOV.UK’s get your postponed import VAT statement page rather than an old bookmark.
When it’s available and how long it stays online
GOV.UK says statements are usually available by the 10th working day of the month after the imports. You can then access each one for six months from the date it was published. After that it is archived, and getting it back takes extra steps.
Six months is shorter than it sounds. A business that files quarterly and leaves its downloads until the return is due can already be three months into that window. Downloading each PVA statement as soon as it appears is the safest habit.
Monthly statements, quarterly returns
Your postponed VAT statement follows the calendar month, not your VAT period. A quarterly filer therefore needs three statements for each return, and a business with stagger dates such as February to April needs the February, March and April statements. Match the statements to your VAT period before adding anything up, and do not include a month that belongs to the next return.
If you import only occasionally, some months will have no postponed VAT statement at all. That is normal. A blank month simply means no PVA imports were declared under your EORI.
Can your accountant download it?
CDS access is linked to your business’s own sign-in, and arrangements for accountants have changed over time. Many businesses download the statements themselves and send the PDFs to their accountant each month. If you would rather your accountant handled it, ask them to confirm how they can get access for your business before relying on it.
Reading Your Postponed VAT Statement
HMRC’s guide to understanding your monthly postponed import VAT statements splits each statement into two parts.
| Part | What it shows | What to check |
|---|---|---|
| Part 1: summary | Your VAT number, EORI, total import VAT for the month, totals by port | That the VAT number and EORI are yours |
| Date of import | When HMRC accepted the declaration | That it falls in the right month |
| Entry number | HMRC’s reference; the date at its end is the clearance date | That it matches your shipping paperwork |
| Declarant’s reference and EORI | Who made the declaration for you | That it is your usual agent |
| Import VAT amount | The VAT postponed on that import | Check the amount against the customs declaration and the applicable VAT rate. The import VAT calculation may include customs duty and relevant incidental costs, so it will not always be simply 20% of the goods’ invoice value. |
Using Your PVA Statement on an MTD VAT Return
GOV.UK’s guidance on completing your VAT return for import VAT sets out three boxes:
- Box 1: the import VAT due, taken from your PVA statements.
- Box 4: the import VAT you are entitled to reclaim on those imports.
- Box 7: the total value of all goods imported during the VAT accounting period, excluding VAT. Include the relevant import values alongside your other Box 7 purchases, and do not restrict the figure to imports shown on the PVA statement alone.
January: £1,800 VAT on goods worth £9,000
February: £2,400 VAT on goods worth £12,000
March: £600 VAT on goods worth £3,000
Totals: £4,800 import VAT on £24,000 of goods.
The business makes only standard-rated sales, so it can reclaim all its VAT. It adds £4,800 to box 1, £4,800 to box 4, and £24,000 to box 7 alongside its other purchases. It made no other imports in the quarter; if it had, those values would go in box 7 too. The import VAT nets to nil, and no cash left the business at the border.
When box 4 isn’t the same as box 1
The figures only match if you can recover all the VAT. A partly exempt business, such as one that also makes exempt supplies, or one that uses imported goods partly for non-business purposes, can usually reclaim only part of it. In that case box 4 is lower than box 1, and the difference becomes a real cost. If this applies to you, have your recovery percentage checked before filing.
Using PVA does not automatically mean that all the import VAT can be reclaimed. You must meet the normal input-tax conditions, including the rules on ownership, business use and taxable or exempt activities.
Getting the figures into MTD software
Most accounting software will not pull PVA figures from CDS automatically. Common approaches are a journal that posts the same amount as output VAT and input VAT on an import VAT code, or a dedicated “postponed VAT” tax rate on the purchase. Whichever you use, attach the PDF statement to the entry so the figures can be traced. Our guide to Making Tax Digital for VAT explains the digital record rules that apply.
PVA Statement Missing, Late or Wrong?
| Problem | Likely cause | What to do |
|---|---|---|
| No statements at all | Not subscribed to CDS | Subscribe, then check again |
| An import is missing | Agent didn’t select PVA, or used another EORI | Ask your agent; if VAT was paid at the border, use the import VAT certificate instead |
| Same entry listed twice | Duplicate on the statement | GOV.UK says to adjust manually and account for the corrected figure |
| Statement older than six months | Archived | Follow the archive guidance on the CDS dashboard |
| Delayed declaration or unavailable statement | The import declaration has been delayed, or you cannot access the statement | Keep the customs records and follow HMRC’s guidance for estimating the import VAT where required. When the statement or corrected figure becomes available, adjust the estimate using HMRC’s instructions |
Where a delayed declaration procedure legally applies, you may need to estimate the import VAT using your customs records if the statement is not yet available. The rules depend on the type of declaration and the circumstances of the import, so check the relevant HMRC guidance rather than assuming this applies to every delayed shipment.
If you spot an error after filing, for example after receiving a corrected postponed VAT statement, GOV.UK allows nil-net import VAT errors, where the box 1 and box 4 changes cancel out, to be corrected on your next return. Otherwise, use HMRC’s normal error correction process. For problems with the statements themselves, contact HMRC’s imports and exports helpline.
Keeping Your Statements
GOV.UK says you must keep VAT records for at least 6 years. Because a PVA statement only stays online for six months, the copy you download is the one you will rely on. Name each file by month, for example “PVA-2026-01.pdf”, and store it with that quarter’s return.
Frequently Asked Questions
Where do I find my PVA statement?
In the Customs Declaration Service financial dashboard. Sign in with your VAT Government Gateway details and subscribe to CDS first if you have not used it before.
When is the PVA statement available?
Usually by the 10th working day of the month after the imports, according to GOV.UK. It stays online for six months.
What if I can’t find my PVA statement?
Check that you are subscribed to CDS and that your agent selected PVA under your EORI. If the declaration was delayed or the statement is unavailable, follow HMRC’s estimation guidance and adjust once the figure is available.
Do I need a C79 if I use postponed VAT accounting?
No. For imports where you used PVA, the PVA statement is your evidence. An import VAT certificate applies only where VAT was paid at the border.
Can I use postponed VAT accounting under the Flat Rate Scheme?
Yes, eligible businesses using the Flat Rate Scheme can use postponed VAT accounting. However, import VAT must be accounted for separately from the flat-rate calculation. You should include the relevant import VAT in Box 1 and check whether you are entitled to reclaim it in Box 4.
Which VAT return boxes use the PVA statement?
Box 1 for import VAT due, box 4 for the VAT you can reclaim, and box 7 for the total value of all goods imported in the period, excluding VAT.
Can MTDFix handle my postponed VAT for me?
Yes. We can reconcile your PVA statements against your imports each period and include the correct figures on the VAT returns we file for you.
In Summary
A PVA statement is the monthly proof of the import VAT you postponed. Download it from CDS as soon as it appears, check each entry against your shipping records, and carry the totals into boxes 1, 4 and 7. Keep the PDFs for six years, and fix gaps quickly by talking to your customs agent before the return is due.