Do you need to use postponed VAT accounting?
Use of the PVA scheme is optional. If you wish, you can pay the VAT upfront when the goods enter free circulation in the UK (at the port of entry, for example, or after release from a customs warehouse). This will require you obtain monthly C79 reports from HMRC to support input tax recovery, as was previously the case for non-EU imports.
Businesses in Northern Ireland will continue to be considered part of the EU VAT area, so goods arriving from the EU into NI will not be considered imports, and will therefore not incur import VAT. Businesses in Northern Ireland can still use PVA for imports from non-EU countries.
However, use of PVA is mandatory if you defer the submission of customs declarations by making use of the six-month customs deferment period, which applies from 1 January 2021.