The UK has implemented the Postponed VAT Accounting (PVA) scheme for sellers to simplify VAT payments for imported goods and allow for deferred import VAT payment. Businesses using the scheme report import VAT during their routine reports of domestic sales and must archive import-related data. The PVA scheme is available to all VAT-registered businesses in the UK and is especially beneficial for e-commerce sellers. Northern Ireland has a special clause exempting businesses from import VAT on goods imported from the EU, so they do not need to use the scheme. PVA users claim it improves cash flow, simplifies bookkeeping, and gives a competitive advantage. France made the scheme mandatory for VAT-registered businesses, while the Netherlands requires non-Dutch companies to have a fiscal representative and may require a deposit for postponed VAT.
Source 1stopvat
