This brief explains how businesses registered under the Flat Rate Scheme should account for import VAT using postponed VAT accounting from 1 June 2022.
This brief explains that from 1 June 2022, businesses registered under the Flat Rate Scheme should no longer include imports accounted for under postponed VAT accounting within their flat rate turnover.
You should still complete a Flat Rate Scheme calculation and also record the VAT due on any imports. The value of import VAT should be included in box 1 on your VAT Return.
Source gov.uk
