Agree import VAT payment before shipment
Ask your accountant to confirm the import VAT method, approve it in writing and obtain the filing broker’s acknowledgement before shipment. If the supplier appoints the forwarder, send the instructions through the supplier and confirm they reached the broker before filing. Coordinate this handoff with Cambridge China Bridge.
Agree the treatment with your accountant
Send your accountant the purchase terms, intended importer, VAT registration details and proposed shipping arrangement. Ask them to confirm whether postponed VAT accounting is suitable for this transaction or whether import VAT should be paid at import. Our import VAT guide explains eligibility and recovery; this guide covers getting the decision to the person filing.
Record the agreed method against the shipment reference. Ask the broker to confirm that they can implement it and explain any conflicting instructions. Treat the accountant’s advice, your business’s approval and the broker’s acknowledgement as separate checks.
Give written instructions to the filing broker
HMRC says that someone importing on your behalf must have your written confirmation to use postponed VAT accounting before proceeding with the declaration. Confirm any applicable approval requirements with HMRC or your customs broker; this does not remove the written instruction requirement.
Your instruction should identify your business, shipment, importer, EORI number, VAT registration number and chosen VAT method. Name the person authorised within your business to approve changes. Ask for an explicit acknowledgement of the method, rather than accepting a general reply that clearance is arranged.
Follow the supplier-appointed forwarder chain
Where the supplier arranges the import on your behalf, HMRC requires you to agree the VAT treatment with the supplier, keep a written record and give the supplier your EORI number. The person making the declaration must receive the supplier’s written instructions before filing.
Ask the supplier to identify the forwarder and the actual filing broker. Send the approved instruction through the supplier, copy the accountant where practical and request the broker’s acknowledgement back through that chain. A supplier’s promise to handle everything does not show what the broker received. Check the transaction structure separately using our DDP import VAT guide.
Confirm the choice before filing
HMRC states that you cannot change how you account for import VAT on the declaration once it has been submitted. Agree a pre-filing checkpoint with the broker before shipment, so the approval request does not first arrive while clearance is under way.
Request a draft declaration or written summary showing the intended importer, EORI number, VAT registration number and VAT method. Compare it with the approved instruction and resolve differences before authorising submission. If the supplier changes the forwarder or broker, obtain a fresh acknowledgement. Our broker declaration checklist helps with the wider entry review.
Close the handoff with your accountant
Ask the broker for the submitted declaration and send it to your accountant with the approval correspondence. HMRC advises checking import VAT certificates and postponed VAT statements through the Customs Declaration Service to make sure all imports are covered.
Agree who will retrieve the relevant evidence and compare it with the shipment records before preparing the VAT return. If the entry or statement differs from the approved method, ask the broker and accountant to investigate together. Keep the original instructions and acknowledgements available rather than relying on recollection.
Frequently asked questions
Does my accountant’s approval authorise the broker?
Make your business’s instruction explicit. The accountant can advise on treatment, but the person importing on your behalf needs written confirmation to use postponed VAT accounting before filing.
What if my supplier appoints the forwarder?
Agree the VAT method with the supplier in writing and provide your EORI number. Ask the supplier to pass the instruction to the filing broker and return the broker’s acknowledgement before filing.
Can I switch to postponed VAT accounting after filing?
HMRC says you cannot change the import VAT accounting choice on a declaration once submitted. Ask your broker and accountant to investigate any error rather than assuming a switch is available.
What should the broker confirm before submitting?
Ask for confirmation of the shipment, importer, EORI number, VAT registration number and chosen VAT method. Resolve discrepancies against your written approval before authorising submission.