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How to access monthly import VAT statements

Josie Morgan-Jones, Executive, VAT and Custom Duty services
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From 1 January 2021, VAT registered businesses are able to declare and recover import VAT on the same VAT return. In order to do this, businesses will need access to the Monthly Postponed Import VAT Statement (MPVIS).

We have included step-by-step instructions below on how to access the MPVIS.

1. The first step is to get access to the Customs Declaration Service (CDS) using the following link. You will need the following information to register the CDS:

  • Government Gateway user ID (you can register for this at the same time if you do not already have this).
  • Economic Operator Registration Identification (EORI) number (you can register for this at the same time if you do not already have this).
  • Details about your organisation:
  • Organisation name
  • Organisation address
  • Date of establishment
  • UTR number (unless overseas).

2. Once registered, use the following link to access your MPVIS.

3. Log in using the government gateway user ID and password.

4. You will then be prompted to enter the security code that is sent to the nominated telephone number.

5. Once logged in select ‘View statements’ under the Postponed import VAT statements section.

6. You are then able to download these statements as a pdf.

Please note, HMRC will only show import statements dated six months from the date of being published. Therefore organisations should ensure that they regularly download these statements for their own records.

If you would like to discuss this further, please contact Robert Marchant your usual Crowe contact.

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