Invoice date vs Import date vs PVA date

Hi, We have some goods arrived that cleared customs and were imported on 3rd September. So PVA was done on this date. The suppliers commercial invoice is dated for July 2024 and our VAT quarter end was 31st August 2024. My question is do we account for these goods purchase in our current VAT quarter (Sept - Nov 2024), as the PVA statements won't be available till 10th October onwards and our VAT filing is due by 7th October, or do we account for them in our last VAT quarter (June-Aug 2024) ? Thanks

Hi. You would account for the VAT under PVA during the period in which the import was made. Therefore you would account for this on the November return. Thank you

Thank you Admin, appreciate it.