We meet businesses who don’t check their Postponed VAT Accounting statements with HMRC.
They don’t believe they have any VAT to account for because they are charged by their transporter, or don’t import very often, or believe everything appears in their duty deferment account.
Although those are good reasons to feel that will be no PVA, businesses must check each month to verify there haven’t been any mistakes.
PVA statements are only available to download for 6 months – you must download them regularly or they will be unavailable.