C79 forms and C88 forms

Good afternoon, We have not received the C79 forms for a couple of months, and I emailed HMRC to ask for a copy. They replied back and said no C79 form was issued. They explained to me the possible reasons. But I think none of them match my situation. There are more than 100 imports. I requested the C88 forms from our freight company and I realised that 4 imports were done as PVA. However, we didn't sign up for the PVA scheme. So there was a mistake. I noticed that C79 forms stop to be issued after this mistake even for the correctly imported goods. So my question is; How can I get the PVA statement even though I did not sign for the scheme? How can I get the C79 forms for the correctly imported goods? Thank you in advance for the answers. Kind regards, ilker

Hopefully HMRC Admin will not remove the link, it has all of the answers required - https://www.accountingweb.co.uk/tax/business-tax/postponed-accounting-your-questions-answered You do not have to sign up for PVA, most freight agent just assume/default to using postponed VAT even if you are not aware. You must therefore enrol for the postponed VAT service with HMRC so that you can see your postponed VAT statements. Follow this HMRC link https://www.gov.uk/guidance/get-your-postponed-import-vat-statement and scroll down to green "start" button and then sign into your government gateway. If you do not have an EORI number then it will ask you to apply for one, assuming you have an EORI number, it will ask you to register for "CDS" (Customs Declaration Service", follow the links and answer the questions about your business (incorporation date, VAT number, address) if enrolling produces an error it is usually the address that is sensitive. Once you answer the questions correctly you will be granted access to the CDS platform. You need do nothing else regarding CDS. Go back to the above link (get my postponed VAT statements" and this time when you log in, you will be shown a screen with your postponed VAT statements, download each month and these are entered into your VAT return as boxes 6 and 7 and boxes 1 and 4. If you move your mouse/pointer to the top of that screen, the black banner with white text stating "view your customs financial accounts", if you click that banner/wording, you will go to another screen and here will be your C79 certificates. Download these and you can reclaim in box 4. C79's are all digital now as almost all freight agents use the CDS import software and they are all found via your government gateway.....but you must follow the HMRC link above or google "get my postponed VAT statements" as you cannot access these customs pages by just logging into your gateway, you must go via the link.
A further source of information is accountingWeb  

[Edited by Admin]

Hi f.ilker capraz,

Traders do not need to signup for postpone VAT accounting but they do need to have access to CDS dashboard to access PVA statements.
If the agent has used PVA on declarations instead of paying the VAT then C79 will not be produced.
Alternatively PVA statement will be produced which can be accessed by using below link.
Get your postponed import VAT statement

Thank you.