Businesses are still able to use postponed VAT accounting (PVA) to account for import VAT on their VAT returns.
Accounting for import VAT on your VAT Return means you will declare and recover import VAT on the same VAT Return, rather than having to pay it upfront and recover it later.
You will need to get your monthly postponed import VAT statement to do this.
The normal rules about what VAT can be reclaimed as input tax will apply.
Click here to check when you can account for import VAT on your VAT Return.