PVA monthly statements HMRC — how to download your UK postponed import VAT statement

What are PVA monthly statements and why do they matter?

Postponed VAT Accounting (PVA) is a mechanism introduced by HMRC from 1 January 2021 that allows VAT-registered importers in the UK to account for import VAT on their VAT return rather than paying it physically at the border. Thanks to PVA, an importer does not need to tie up cash in tax on each import — VAT is deferred until the VAT return is submitted. For more on the mechanism itself: Postponed VAT Accounting UK.

A PVA monthly statement (HMRC monthly statement) is a document generated automatically by HMRC that summarises the total amount of import VAT deferred through PVA in a given calendar month. The statement is available in the Government Gateway account and forms the basis for correctly completing a UK VAT return. Without the statement, an importer cannot confirm to HMRC the amount of deferred VAT, which may cause problems during a tax inspection.

The PVA statement is required as evidence both when accounting for VAT (Box 1 and Box 4 of the VAT return) and during any HMRC audit. HMRC requires the statements to be kept for 6 years. Access to statements for the past 6 years is available directly from the Government Gateway account.

How to access PVA statements in HMRC — step by step

Accessing PVA monthly statements requires an active HMRC Government Gateway account linked to a VAT number and EORI. The following describes every step in the process of downloading a statement. This article reflects the legal position as at 2026-06-06. Please contact a customs agent before taking action.

Step 1: Log in to HMRC Government Gateway

Go to gov.uk/sign-in and log in to your HMRC online services account using your Government Gateway credentials (User ID and password). If you do not yet have a Government Gateway account, you will need to create one at gov.uk/register-for-hmrc-taxes and link it to your company's VAT number and EORI number. Failure to make this link is one of the most common reasons why PVA statements are not visible.

Step 2: Navigate to the VAT section in Business Tax Account

Once logged in, select "Manage your VAT" or "Business tax account". In your account dashboard you will see the VAT services associated with your business. Make sure you are logged in to the organisation account that carries out the importing — not a personal account.

Step 3: Find the Postponed Import VAT Accounting Statements section

Within the VAT section, find and click "View statements for postponed import VAT accounting". If this option is not visible in the menu, it may mean that the Government Gateway account is not yet configured to handle PVA, or that the EORI number is not correctly linked to the VAT number.

Step 4: Download the statement for the selected month

Once in the PVA statements section, you will see a list of available statements by month. Select the month for which you wish to download a statement and save the file in PDF or CSV format. Statements are available for the past 6 years. Save the file securely — it will be needed for your VAT return and must be kept for 6 years in line with HMRC requirements.

When statements become available

HMRC makes a PVA monthly statement available by the 6th working day of the following month. This means the January statement will appear around 8–10 February, and the December statement no later than around 8–10 January of the following year. If you are filing your VAT return before the 6th working day, wait for the statement before completing Box 1 and Box 4. Source: gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat.

What the PVA statement contains — how to read it

A PVA monthly statement contains a detailed breakdown of all imports handled through PVA in a given month. Each line on the statement corresponds to one customs declaration. The key columns and their meaning are described below.

Elements of the PVA statement

The statement contains the following data for each import handled through PVA:

• MRN (Movement Reference Number) — the reference number of the customs entry, the unique identifier of the customs declaration in the HMRC system. It allows you to match a statement line to a specific customs declaration.
• Import date — the date the goods were accepted into the UK or the date the customs declaration was accepted by HMRC.
• Customs Procedure Code (CPC) — a code identifying the customs procedure applied at import (e.g. release for free circulation).
• Deferred VAT amount — the amount of import VAT deferred through PVA, expressed in GBP. This is the figure that goes into Box 1 and Box 4 of the VAT return.
• Description of goods — a brief description of the goods from the customs declaration.

How to total up the entries for the VAT return

On the VAT return you use the total of all lines from the PVA statement for a given month — you do not combine statements from several months into one return. If your VAT accounting period covers several months (a quarter), add up the PVA statements for each month covered by that VAT return. The combined total goes into Box 1 and Box 4. Source: gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat.

How to use the PVA statement on your UK VAT return

Correctly accounting for VAT from a PVA statement on your UK VAT return is mandatory — omitting it or entering it incorrectly can result in an incorrect VAT return and potential HMRC penalties. The principle is straightforward but requires discipline: the same amount goes into two boxes on the return.

Box 1 — Output Tax (VAT due)

In Box 1 of the VAT return, enter the total amount of import VAT from the PVA statement for the accounting period. Box 1 is output tax — HMRC treats deferred import VAT as output tax that the importer is required to declare.

Box 4 — Input Tax (VAT to reclaim)

In Box 4 of the VAT return, enter the same amount as in Box 1. Box 4 is input tax — the importer is entitled to reclaim this import VAT provided the goods are used for VAT-taxable business activities. Both amounts (Box 1 and Box 4) are identical, which means that where there is a full right to deduct VAT the net effect of PVA on the amount of tax payable is zero.

Result — zero cashflow impact where there is a full right to deduct

By entering equal amounts in Box 1 and Box 4, the PVA mechanism is cashflow-neutral: the importer declares VAT (Box 1) but immediately reclaims it (Box 4). In practice this means the business does not need to tie up cash in VAT on each import — unlike the C79 system, where VAT was paid physically at the border and only refunded after the return was filed. A comparison of both approaches: PVA vs deferment account (DDA).

Exception: partially exempt businesses

Businesses subject to partial exemption may only reclaim in Box 4 the proportion of VAT that corresponds to their taxable activities. In such cases the Box 4 figure will be lower than Box 1, and the difference represents the actual cost of the import VAT. If your business is subject to partial exemption, consult a VAT adviser to calculate the correct proportion. Source: gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat.

How long to retain PVA statements

HMRC requires PVA monthly statements to be kept for 6 years from the date of issue. This is the standard retention period for VAT and customs documents in the UK. The statements may be required in any of the following situations:

• VAT inspection — an HMRC inspector may request PVA statements as evidence of the import VAT reclaimed and declared in Box 4.
• Customs audit — HMRC Border Force or HMRC Compliance may verify the accuracy of customs declarations and their consistency with PVA statements.
• HMRC enquiries — any formal HMRC enquiry relating to VAT accounting may require PVA statements to be produced for the period covered by the enquiry.

PVA statements for the past 6 years are available in the Government Gateway account — you do not need to keep them only locally. We nevertheless recommend holding a local copy (PDF) as a back-up. Source: VAT Notice 702: imports — gov.uk.

Common problems with PVA statements

The most frequent difficulties importers encounter when using PVA monthly statements, and how to resolve them, are described below.

Statement unavailable — missing or empty PVA statement

If you cannot see a PVA statement in your Government Gateway account, the most common cause is a missing link between the EORI number and the VAT number. HMRC generates statements only for accounts where the EORI is correctly linked to the VAT Number. To check and correct the link, log in to Government Gateway and go to account settings, or contact the HMRC VAT helpline on 0300 200 3700. A statement may also be unavailable if no imports were made through PVA in that month.

Amount on the statement lower than expected

If the total VAT on the PVA statement is lower than the number of imports would suggest, it may mean that the customs agent used their own Duty Deferment Account (DDA) rather than the importer's account. In that case the VAT appears on the agent's account, not the importer's. Check with the customs agent which deferment account was used for each customs declaration. More on this: PVA vs deferment account (DDA).

Discrepancies between the statement and customs declarations

If the VAT amount on the PVA statement does not match the figures on the customs declarations (MRN), identify the specific discrepancy. The PVA statement contains an MRN column — compare each statement line against the corresponding customs declaration. Errors in the declared value of goods or the VAT rate on the customs declaration can result in an incorrect figure on the statement. If an error is found, contact the customs agent who filed the declaration to submit an amendment.

No access to Government Gateway

If you cannot log in to Government Gateway (forgotten password, locked account, lost access to 2FA), contact HMRC on 0300 200 3600 or follow the account recovery procedure at gov.uk. If you are setting up an account for the first time: make sure you have your company's VAT number, EORI number and company registration details to hand. More about the registration process: VAT registration UK.

PVA statement vs C79 — which document applies when

Before PVA was introduced in 2021, the only document confirming entitlement to reclaim import VAT was the C79 certificate. Since 1 January 2021 both documents exist side by side but apply to different scenarios. Never use both documents for the same import — double-claiming VAT is an error and may result in HMRC penalties.

PVA statement — the standard from 2021

A PVA monthly statement is the correct document when the PVA option was selected at customs entry in the "Method of Payment" field (box 47 or the CDS equivalent) — code "G" or "E" depending on the system. This is the standard and recommended method for VAT-registered importers in the UK. PVA has been automatically available to all UK VAT importers since 2021 — no separate registration is required. Source: gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return.

C79 — when VAT is paid at the border

A C79 certificate is the correct document when import VAT was paid physically at import (e.g. via a DDA deferment account or in cash at the border) — rather than deferred through PVA. C79 is issued by HMRC monthly and sent by post to the importer's address. More: C79 certificate HMRC.

Key rule: one document per import

One and the same import can be evidenced either by a PVA statement or by a C79 — never by both simultaneously. Using both documents for the same import constitutes double-claiming of VAT and is a tax error. In practice, if PVA was applied on the customs declaration, the VAT will not appear in C79, and vice versa.

FAQ — frequently asked questions

When are PVA monthly statements available in HMRC?

PVA monthly statements are made available by HMRC by the 6th working day of the following month. The January statement will therefore appear no later than around 8–10 February. If you cannot see the statement after the 6th working day, check the EORI–VAT link in your Government Gateway account. Source: gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat.

Where can I find the PVA statement in HMRC Government Gateway?

Log in at gov.uk/sign-in to your HMRC Government Gateway account, then select "Manage your VAT" or "Business tax account". Under the VAT section you will find the option "View statements for postponed import VAT accounting". From there you can download the statement for the selected month in PDF or CSV format. Source: gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat.

How do I enter the PVA statement on my UK VAT return (Box 1 and Box 4)?

Enter the deferred VAT amount from the PVA statement in two boxes: Box 1 (Output Tax) and Box 4 (Input Tax reclaimed). Both amounts are identical, which means that where there is a full right to deduct VAT their net effect on the tax payable is zero. The exception is businesses subject to partial exemption. Source: gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat.

What should I do if the PVA statement is unavailable or shows an incorrect amount?

If the statement is unavailable: check that the EORI number is correctly linked to the VAT number in your Government Gateway account. If the amount is lower than expected: this may indicate that the customs agent used their own deferment account — in that case the VAT will appear on the agent's account, not yours. Cross-check the customs declarations (MRN) against the statement. Source: gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return.

How long must PVA monthly statements be retained?

HMRC requires PVA monthly statements to be kept for 6 years. The statements are evidence of deferred import VAT and may be required during a VAT inspection, customs audit or HMRC enquiry. HMRC makes statements available for the past 6 years within the Government Gateway account. Source: gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad.

Summary of current official rules

A PVA monthly statement is HMRC's monthly record confirming the amount of import VAT deferred through Postponed VAT Accounting in a given month. It is available in the Government Gateway account by the 6th working day of the following month. The importer enters the total from the statement in both Box 1 (output tax) and Box 4 (input tax reclaimed) of the UK VAT return — where there is a full right to deduct VAT the effect is cashflow-neutral. Statements must be retained for 6 years. Lack of access to statements most commonly results from the EORI not being linked to the VAT number. This article reflects the legal position as at 2026-06-06. Please contact a customs agent before taking action.

Official sources

• Check if you can use postponed VAT accounting — GOV.UK HMRC — GOV.UK
• Accounting for import VAT on your VAT Return — GOV.UK HMRC — GOV.UK
• VAT Notice 702: imports — GOV.UK HMRC — GOV.UK