PVA and C79 - Box7 figures

Hello, Our freight forwarders clear imports using both PVA and a Duty Deferment Account. My question is: should we report the value of imports in Box 7 based on the online PVA statement from HMRC or on the value from supplier invoices? Using supplier invoices could lead to timing differences when recording these in our system. For example, supplier invoices related to import shipments cleared near the end of the VAT return period might only be recorded in our books in the following month or VAT return period.

Hi,
You would use the figures from the PVA statement to populate your VAT return, including the box 7 figure.
Thank you.

Thank you