Postponed VAT must be declared on customs declarations (February 2021)

Feb 24, 2021

Import declarations must indicate that the postponed method of accounting for VAT is being applied. Find out how to complete the relevant declarations.

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.