The good news is that if your company is VAT-registered in the UK, you can usually reclaim Import VAT through your regular VAT return. But the way you manage this process can have a big impact on your company’s cash flow, reporting accuracy, and accounting workload.
In this guide, we’ll break down the two main options available to Raal.io customers when importing devices into the UK—and help you decide which one makes the most sense for your business.
Postponed VAT Accounting (PVA) is designed to make imports easier on your company’s cash flow. Instead of paying Import VAT upfront, you record the VAT directly in your VAT return.
No Import VAT is paid when goods arrive in the UK.
Your accountant declares the VAT on your next VAT return:
Box 1 = VAT due
Box 4 = the same amount reclaimed
The effect is cash-flow neutral—you owe and reclaim the same VAT amount in the same return.
✅ No need to pay VAT upfront and wait for a refund
✅ Smooth cash flow for frequent or high-value shipments
✅ VAT appears directly in your HMRC online VAT statement
UK VAT registration is mandatory
Your accountant must opt into PVA via the HMRC portal
Your VAT number and EORI must match the registered company address
Raal.io’s customs agent will set up a Customer Master File (CMF) for you
👉 Tip for finance teams: With PVA, HMRC won’t issue a C79 certificate. Instead, you’ll find all VAT details in your online VAT statement.
If your accountant isn’t familiar with PVA, mistakes like double reporting can happen
Some businesses with low import volumes stick to the standard method for simplicity
The second option is the traditional method: paying Import VAT when the goods arrive and reclaiming it later.
Raal.io pays the Import VAT on your behalf at the border
You receive official proof from our customs agent (C88 customs entry)
You reclaim the Import VAT on your next VAT return (Box 4)
HMRC also issues a C79 certificate confirming import VAT paid
✅ Familiar for most UK accountants
✅ You get both C88 and C79 documents as proof
✅ Lower risk of misreporting VAT
UK VAT registration required
You’ll need to provide company and VAT details, including:
Company name & registration number
GB EORI number
UK VAT number
Registered company address
Contact details for finance/accounting
Your accountant is comfortable with standard VAT reclaim processes
Imports are infrequent, so cash flow isn’t a concern
You want to avoid potential PVA reporting errors
| Scenario | Best Option |
| Frequent imports and want better cash flow | ✅ PVA |
| Accountant prefers standard documents (C79) | ✅ Standard VAT method |
| Company is not VAT registered in the UK | ❌ VAT cannot be reclaimed |
| Unsure or want simplicity | ✅ Standard VAT method |
Whether you choose PVA or Standard VAT, we’ll make sure your company can legally reclaim VAT by setting up a Customer Master File with our customs agent. To get started, please provide:
Company name & registration number
GB EORI number
UK VAT number
Registered company address (matching EORI records)
Finance team contact details (name, phone, email)
Once this is in place, we’ll handle the customs process and apply your preferred VAT handling automatically.
Handling Import VAT correctly is crucial for avoiding compliance headaches and keeping your company’s cash flow healthy.
If you want faster cash flow and manage frequent imports, Postponed VAT Accounting (PVA) is the smarter choice.
If you prefer simplicity and familiar documentation, stick with the Standard VAT method.
At Raal.io, we help global companies ship and retrieve IT equipment smoothly across borders. Our logistics and customs expertise means you can focus on running your business while we take care of the details.
👉 Ready to streamline your imports? Get in touch with us at Raal.io and let’s make VAT handling easy for your team.