Simplified Import VAT Accounting (SIVA) (rules until 31 December 2020)

Simplified Import VAT Accounting (SIVA) (rules until 31 December 2020)

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Simplified Import VAT Accounting (SIVA) (rules until 31 December 2020)
  • Impact of the Union Customs Code on SIVA
  • Benefit of using SIVA
  • Criteria to use SIVA
  • SIVA application process
  • Next steps after receiving SIVA approval letter
  • Deferment schedule (form SIVA 2)
  • Increasing the DAL
  • Returning the SIVA 2
  • Mistakes
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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