Import VAT Changes Guide | PKF Francis Clark
skip to Main Content
Office closures - Our teams have worked exceptionally hard during the pandemic, so we are giving everyone an extra day’s holiday as a thank you. On Friday 23 July our offices will be closed and we will be offline.

Import VAT Changes Guide

On 1 January 2021, Import VAT in the UK underwent two significant changes:

  1. Purchases from the EU now attract Import VAT (and Duty) and are no longer accounted for as Acquisitions
  2. Postponed Import VAT Accounting (PIVA) is now available for imports from any country – however there are several steps that must be taken to benefit

This factsheet takes you through the steps which must be taken to benefit from PIVA.

If you have any questions about import changes or signing up to PIVA, please contact us at

Download Factsheet
Back To Top