Sales to EU customers

This is an optional scheme to help you report and pay all EU VAT through a single return, instead of having to register and pay VAT in each country you sell to. Read about EU VAT e-commerce rules.

If you want to use this scheme, choose Use destination VAT for sales to EU consumers.

Postponed accounting

If you import goods from outside the UK, you can use Postponed Accounting.

With postponed accounting, you can declare and recover import VAT in the same VAT Return. This is instead of paying import VAT on or soon after goods arrive and claiming it on your next VAT Return. You record the VAT as both a sale and purchase on your VAT Return, effectively cancelling each other out.

If you want to use postponed accounting for all your imports, choose Use postponed accounting to deal with import VAT.