Yes, all clients who import in the UK must be enrolled to CDS and their statements must be downloaded before calculating the VAT return.
This is still an obligation, even if the deduction of the import VAT is not allowed in the VAT return.
Do I need to enroll to the CDS system even if I am under UK flat rate scheme? Print
Modified on: Wed, 31 Mar, 2021 at 10:39 AM
Did you find it helpful? Yes No
Send feedbackSorry we couldn't be helpful. Help us improve this article with your feedback.