VAT – Postponed Accounting
The Tax and Duty Manual VAT – Postponed Accounting has been updated to provide clarity that it is the importer (consignee) that is obliged to account for Postponed Accounting. Additional information links to the Revenue website have also been added to the TDM.
Extract: (page 3)
It is the consignee (importer) and not their representative (Customs Broker or freight agent) that is obliged to account for Postponed Accounting on their VAT3 return and the VAT RTD