Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what consideration has been given to providing freight forwarders and customs agents with real-time access to the current VAT registration status of importers, so that agents can verify eligibility for Postponed VAT Accounting at the point of submitting a customs declaration.

This question was answered on 27th May 2026
HMRC provides a free online service which allows businesses, freight forwarders and customs agents to verify whether an importer or business is VAT registered at Check a UK VAT number - GOV.UK.

Postponed VAT accounting (PVA) is not available where an invalid VRN is used. Customs declarations that use invalid VRNs to try and notify PVA will be rejected.