Postponed VAT must be declared on customs declarations

Feb 03, 2021

Postponed accounting for VAT is available from 1 January 2021 for Irish VAT registered importers. 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. Import declarations must indicate that the postponed method of accounting for VAT is being applied.

For AIS import declarations, Revenue has advised: in Data Element (DE) 2/3 - Insert 1A05 followed by text IEPOSTPONED

For AEP import declarations, Revenue has advised: In SAD Box 44 - Insert 1A01 followed by text IEPOSTPONED

If the declarant is excluded from availing of postponed accounting by Revenue, the declaration will be rejected.  Importers must have an EORI number.

For more information read Revenue’s eCustoms notification and Revenue’s Tax and Duty Manual on Postponed Accounting.