Import VAT Payment Options due to DDP Export to Great Britain

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1) Immediate payment: VAT is due at the time of submission of the import declaration.

You can reclaim any import VAT on your next VAT return when you are registered for GB VAT number and if you have received import VAT Certificate from HMRC (can be downloaded). In terms of cashflow it is the most burdensome for the company.

Immediate payment can be paid:

2) Duty Deferment Account:

3) Portponed VAT Accounting: Its usage is optional, you do not need to apply for it, but it should be mentioned in the customs declaration at the VAT payment method. VAT registered business can account for import VAT on their VAT return. This way allows business to declare import VAT and reclaim it as input tax on the same VAT return. You can use postponed VAT accounting as a non-established taxable person, too. Most favourable option regarding cashflow.

Please note, to use any option above, you need a GB VAT and EORI number.

VAT rates examples:

The company NIETSCH Ltd, through its English partner, offers its support in delivering your export with DDP terms, as follows:

DDP (Delivered Duty Paid) bookkeeping package:

Fee £ 500+VAT/month


DDP (Delivered Duty Paid) package with customs clearance:

Fee £ 1100+VAT/month



Import - export contact


import-export consultant

For import-export consulting, contact Tamás Nietsch at the following contact details: