...
No, as the system currently automatically identifies ‘Acquisition VAT’, from the EOTP onwards it will continue to do so for stocks receipted before the EOTP. For stocks receipted after the EOTP, instead of using ‘Acquisition VAT’, the same entries (plus receipts from ALL other countries - not just the EU) will use ‘Postponed VAT Accounting’.
If acquisition VAT stocks are relanded, will they switch to PVA?
Yes, for pre advices (including those created from transfer orders) if the ‘Received Date’ on the pre advice is on or after 1 January 2021 then acquisition VAT will no longer apply for those stocks.
Does PVA accounting check that the customer has a EORI number - if not present does it assume standard VAT?
The wiki page states "For goods received after the EOTP, acquisition VAT will become PVA VAT and the restriction of applying this solely to EU countries will be removed allowing PVA VAT to be used for imports from any country. " so basically it's the same as before, so yes the customer needs to be VAT registered.
Where PVA is used, how do we provide a summary of VAT that has been postponed to be included on the VAT return?
Vision Bond was updated many versions back (when PVA was first introduced for the day 1 no deal preparations) to show the PVA transactions on the Period End VAT Statement.
Moving goods to Northern Ireland
...