Is the postponed VAT accounting available to UK-based businesses only?

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• How is VAT accounted for if postponed accounting for import VAT is used?

  If using postponed VAT accounting, it is declared in Box 1 of your VAT return…

• How is import VAT paid by postponed accounting recovered?

  Import VAT is recovered through VAT returns. Complete Box 4 of the return. The evidence…

• Do I have to use postponed accounting when importing into the UK and do I have to pay import VAT at the same time?

  When importing into the UK, importers can use a mixture of payment types: at the…