Postponed VAT- box7

We have not got purchase invoices as such which flow through to box 7 for a couple of our PVA items. Do I therefore just "adjust" box 7 to include the Net value of the items? Also there is an item on our PVA that we can't reclaim the VAT back- do I just "adjust" box 1 to increase amount we should be paying? Any help appreciated!

 

Hi,

Guidance on completing a VAT return to account for import VAT using PVA can be found here:

Complete your VAT Return to account for import VAT

You will need to include the net value of the import in box 7 and you can obtain this value from the customs declaration that was made for the import of the goods into the UK. If you have an

item on your PVA statement where you are liable to account for the import VAT but not eligible to reclaim the VAT then yes the import VAT will need to be declared in box 1 and the net value

of the import in box 7.

Thank you.