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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