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What are the conditions for applying PVA and the different VAT types?
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Customer is supplier
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Customer VAT registered
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Owner changed in UK
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Customer VAT num = deferment owner VAT num
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CWC is EU country
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CWC is GB
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Stock receipt date
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PVA
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PVA
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Before 1 January 2021
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None due
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Acquisition
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Before 1 January 2021
PVA applied if:
Customer is VAT registered
Owner has not changed in UK
Customer VAT number (at point of stock receipt) is the same as the excise deferment owner VAT number (used on the order)
Stock is receipted on or after 1 January 2021
CWC is not GB
None due if:
CWC is GB
Owner has not changed in UK
Customer is the supplier
Acquisition VAT applied if:
CWC is an EU country
CWC is not GB
Customer is VAT registered
Owner not changed in UK
Customer VAT number (at point of stock receipt) is the same as the excise deferment owner VAT number (used on the order)
Stock is receipted before 1 January 2021
Otherwise VAT will be deferred.See https://visionsoftware.atlassian.net/wiki/spaces/VB/pages/2186608673/Day+End+Processing+Bond#How-is-the-data-processed%3F
Moving goods to Northern Ireland
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