PVA
VAT cash-flow protection
Postponed VAT Accounting keeps import VAT away from the border payment cycle when it is recorded and reported properly.
Import/export accountants
International trade. Local expertise.
Specialist accounting support for UK businesses importing, exporting, and managing VAT across borders. Stay compliant while protecting cash flow and keeping records ready for HMRC.
Why trade businesses need specialists
VAT, duty, and global cash flow need tighter control.
Small VAT or customs mistakes can tie up cash, delay filings, and distort margins, so trade records need to be reviewed before each return.
Duty
Customs compliance
We help keep EORI details, import evidence, duty costs, freight charges, and VAT records aligned for HMRC review.
Margin
International profit clarity
Management accounts separate goods, freight, duty, VAT, and landed costs so cross-border trade decisions are easier to read.
Import/export pressure check
If PVA, customs VAT, or cross-border evidence is messy, book the call before the next VAT return.
We help trade businesses turn shipping documents, duty, VAT, freight, and bookkeeping into records that make sense.
- Postponed VAT Accounting statement checks
- Import VAT, customs duty, and landed cost records
- Export evidence and zero-rating support
- Management numbers that show real trading margins
Customs and import VAT
Know what has been paid, postponed, claimed, and reported.
Import VAT can create messy records when customs agents, freight forwarders, purchase invoices, duty, and VAT entries all land in different places. We help you build a clean process for capturing the evidence and reporting it properly.
- Review of import VAT entries, C79-style evidence, PVA statements, and bookkeeping treatment.
- Reconciliation of customs VAT and duty amounts against supplier, freight, and customs documentation.
- Cash-flow visibility so VAT and duty costs do not disappear inside stock and shipping movements.
- Clear record keeping for HMRC queries and year-end accounts.
Postponed VAT Accounting
PVA support from statement to VAT return.
Postponed VAT Accounting can improve cash flow by letting UK VAT-registered businesses account for import VAT on the VAT return instead of paying it at the border. The benefit only works if the statements are downloaded, checked, and posted correctly.
01
Statement capture
We help make sure monthly PVA statements are collected before they disappear from routine view and are stored with the VAT records.
02
VAT return treatment
PVA amounts need to be included correctly on the VAT return so postponed import VAT is both declared and recovered where eligible.
03
Bookkeeping control
We review the bookkeeping so import VAT is not double-counted, missed, or buried in landed cost entries without a clear audit trail.
Cross-border VAT
VAT compliance for businesses that sell beyond one border.
Cross-border VAT questions are rarely one-size-fits-all. The right treatment can depend on customer type, delivery terms, place of supply, evidence, marketplace involvement, and where goods are held.
Dali & Co helps UK trade businesses stay organised and ask the right questions before filing, quoting, or changing supply chains.
- Review of export evidence and zero-rating support where relevant.
- Advice on supplier, customer, and logistics records needed for VAT compliance.
- Management accounts that separate trading activity, duty, VAT, freight, and margin.
- Coordination with specialist customs or overseas tax advisors where the issue goes beyond UK accountancy.
FAQ
Import and export questions.
Short answers to the questions trading businesses usually ask first.
How do I manage Postponed VAT Accounting?
We help import/export businesses collect PVA statements, reconcile them to bookkeeping, and make sure postponed import VAT is reported correctly on the VAT return.
Do I still claim import VAT if I use Postponed VAT Accounting?
Yes, but it is accounted for on the VAT return rather than paid at the border. The monthly PVA statement needs to be downloaded and reconciled to your records so the figures agree.
When do I have to register for VAT?
Registration is required once taxable turnover in any rolling twelve-month period passes the VAT threshold, or if you expect to pass it within the next 30 days. Voluntary registration is also possible and sometimes worthwhile.
Can you take over from my current accountant?
Yes. If you join us we handle the transition with your previous accountant, and get the records, returns and routine under control.
Bring order to your trade accounting.
Tell us what you import or export, where you trade, and how VAT is currently handled. We will reply within 24 hours.