Since January 2021, Postponed VAT Accounting (PVA) has been available for all importers with and Irish EORI number.
To avail of this service please clearly indicate that you wish to defer your VAT on your Commercial Invoice.
1. Introduction:
Postponed accounting for VAT at the point of entry will be available from 1 January 2021 for Irish VAT registered importers – importers must have an EORI number.
Importers who avail of this facility will not pay VAT at the point of entry, i.e. on the import Declaration. They will instead account for import VAT through their normal VAT returns.
Revenue will auto register above mentioned importers from 1 January 2021.
2. Procedure at Import:
The following outlines the data requirements on the import declaration, and the response message details from Revenue.
AIS: Insert 1A05 in Data Element (DE) 2/3 followed by text IEPOSTPONED.
If the authorisation is not valid, the declaration will be rejected.
If the authorisation is valid, the declaration will progress as normal. VAT is calculated and indicated with tax type 1B2 in the IM429 message back to the declarant. The amount of VAT under 1B2 is NOT included in the total liability for collection.
3. VAT Free Authorisation:
Use of code 1A01 for existing VAT Free Authorisation holders (VAT56b/13b) is unchanged.
The relevant authorisation number should be declared in both AIS and AEP
4. Further information:
If you need further information, please contact any of the following:
Import VAT Policy – email: E-CommerceandCustomsVAT@revenue.ie
Technical AIS/AEP Live queries – email: ecustoms@revenue.ie