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Postponed accounting

How to obtain monthly reports

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How does one register to obtain the monthly reports of import VAT under Postponed VAT accounting. Do you register with the CDS and are the reports included with the same government gateway as your VAT account? 

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By Cheshire
25th Jan 2021 15:24

Not tried it yet. But try here and let us know if you dont mind.

https://www.gov.uk/guidance/get-your-postponed-import-vat-statement

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Jason Croke
By Jason Croke
25th Jan 2021 15:28

https://www.accountingweb.co.uk/tax/hmrc-policy/brace-for-brexit-21-prep...

Yes, client logs in using their gateway and they register for CDS within the gateway, same place they do their VAT and reports will then be available same place as their VAT. The agent cannot register for CDS (unless agent logs in as client with their permission).

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Replying to Jason Croke:
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By Cheshire
25th Jan 2021 15:38

Thank you Jason.

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Replying to Jason Croke:
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By jwgrogan
25th Jan 2021 16:23

Jason Croke wrote:

Yes, client logs in using their gateway and they register for CDS within the gateway, same place they do their VAT and reports will then be available same place as their VAT. The agent cannot register for CDS (unless agent logs in as client with their permission).

What if client doesn't do their VAT. EU client doesn't have gateway. I registered them and do their VAT all through my agent account, but I can't register for CDS?

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Replying to jwgrogan:
Jason Croke
By Jason Croke
25th Jan 2021 16:45

How can you be agent if the client hasn't got a gateway? I suppose its possible you just registered for VAT as agent and then filed returns via your agent account but its not the way I would do it.

I use agent account to do VAT registration, once I get number I create government gateway for the client so that they have their own login, I then assign them to our agent account, that way if they leave for another accountant then they have their own login.

So the answer to your question is, you need to set the client up with their own government gateway, easy enough, you'll have all their details to enrol (last Box 5, EDR, etc) and then once gateway setup, you can register for CDS. But client will need to give you permission to access their gateway.

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A Putey FACA
By Arthur Putey
25th Jan 2021 16:48

I tried using a login for a company I am involved with, and while it let me make a successful application it then told me the EORI number was associated with another Gateway login. Think I'll be spending some time on the phone with HMRC next week.

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Replying to Jason Croke:
All Paul Accountants in Leeds
By paulinleeds
27th Jan 2021 12:00

I am not aware of what a ‘tile’ or ‘card’ is within the business tax account. Is this simply a link to the usual PAYE, CT and VAT services?

I have tried to add a new service within a client's business tax account (with their Gateway details) relating to CDS but found no options. Even if you try and add an ‘Other service’ then there does not appear to be an option to add CDS.

I have found an option to view C79 and Import statement (for PVA) through https://www.tax.service.gov.uk/customs/payment-records/

You should register through https://www.gov.uk/guidance/get-your-import-vat-and-duty-adjustment-stat...

Hope that helps.

Have others on this forum found a way of adding CDS through the business tax account as noted by the knowledge Jason Croke.

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Routemaster image
By tom123
25th Jan 2021 15:38

Well, we have taken delivery of a shipment of goods from CZ. Just investigating where any VAT stuff might be.

For belt and braces I have both a deferment account, and have instructed the shipper to use postponed VAT accounting.

I have various Govt gateway logins so will have a look around and report back.

Fun times!

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Replying to tom123:
A Putey FACA
By Arthur Putey
25th Jan 2021 17:18

Definitely scope for confusion between deferment account and PVA! Especailly as each shipper or import agent seems to have their own way of being notified that you want to operate PVA.

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By hikaru
25th Jan 2021 16:55

Hello.
We don't have deferment account and occasionally import small amount of goods from EU and outside EU using DHL or FedEx.
We prefer C79 route for VAT accounting as we know what we are doing, but FedEx just told us that they assume we all use Postponed VAT Accounting unless we tell them otherwise.
DHL says they carry on as it is before 1 Jan 2021 unless we tell them we want PVA.
I also read a thread that even though you ask for PVA, if the supplier did not fill the paperwork correctly it ends up getting charged for VAT upfront (C79 route).
Does that mean it is going to be paralleled import VAT system within a company?
I start wondering whether you prefer it or not it's better registering for CDS?

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Replying to hikaru:
A Putey FACA
By Arthur Putey
25th Jan 2021 17:20

One thing I hadn't thought of, if PVA is not used will HMRC continue to issue C79s?

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Replying to Arthur Putey:
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By hikaru
25th Jan 2021 17:28

I thought if PVA is not mandatory, C79 will continue. Maybe not!?

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Replying to hikaru:
Jason Croke
By Jason Croke
26th Jan 2021 08:02

The assumption to use PVA is actually quite helpful as so many businesses want to use it but just expect the freight agent to magically know, but I appreciate for some businesses, the C79/pay the freight agent route is just as simple and convenient.

The takeaway here remains to ensure the freight agent is correctly instructed as to what you want (difficult if the seller is responsible for shipping) or else the freight agent may use the wrong scheme for you.

Paperwork is key, the freight agent needs to know who the importer (customer) is and needs their GB EORI number, whether C79 or PVA route.....if the freight agent doesn't know what the payment terms are then in theory the goods sit at the dock until the instructions are clear, but that's chaos, so makes sense for the freight agent to take a stance and revert to the C79 route as default or I guess DHL are reading between the lines and if they have a GB EORI for the customer then assuming PVA makes sense (but if customer hasn't registered for CDS then customer will not be able to correctly complete their VAT return so DHL are potentially setting up their customers to fail), which is why the C79 route is safest...but then that means the freight agent has to increase their deferment account limit which costs them more money....happy days!

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Replying to Jason Croke:
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By hikaru
26th Jan 2021 12:10

Thank you Jason.
I could foresee confusion/miscommunication to come between the UK importer and the freight agent in next several month...
To be able to deal either scenario, I think we'll register CDS.

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A Putey FACA
By Arthur Putey
26th Jan 2021 12:34

I queried this with HMRC and got the following reply, suggesting that the reports will appear in your Gateway account from February:

Please note you won’t see a ‘tile’ or ‘card’ for CDS in the business tax account. This is being considered for a future release. In the meantime, we would ask you to use gov.uk to find the entry points for specific CDS services.

If you have registered for CDS solely to view your Postponed VAT Account (PVA), you will not be able to view your statements until February 2021. Unless you have delayed your customs declaration, each statement will show the total import VAT postponed for the previous month. Your statements will become available to view in the first half of each month.

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