Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 04 Jun 2024 09:33:38 GMT by M Arlez
I applied for a UK EORI some time ago and would like to register for VAT now, with the intention of using postponed VAT accounting. I understand that my UK EORI cannot be used for this and that I have to apply for a new one that is connected to my VAT number. Is this correct?
Posted Wed, 05 Jun 2024 07:25:07 GMT by Customs oldtimer
Hi It is your VAT registration that gives the access to postponed VAT accounting not your EORI. https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return It is however best to align you VAT an EORI number so it is recommended that you get a new EORI number connected to your VAT number.
Posted Wed, 05 Jun 2024 17:42:40 GMT by HMRC Admin 20 Response
Hi.
Yes once you have a VAT registration number you will need to contact the EORI team to set up your new EORI.
Get an EORI number
You will also need the Customs Declaration Service (CDS) online services linked to your new EORI to be able to access postponed vat accounting (PVA) statements.
Get your postponed import VAT statement
Guidance on when a business can use PVA is detailed here:
Check when you can account for import VAT on your VAT Return .
Thank you.

You must be signed in to post in this forum.