Use-Tax / VAT Self-Assess
Reverse-charge VAT and HMRC Postponed VAT Accounting for imported goods and services
When you import services or goods, no supplier VAT is charged — instead you must self-assess it, accounting for both an output (notional sale) and an input (deductible) entry so the net effect on the VAT return is correct. In the UK this is Postponed VAT Accounting (PVA) for goods and the reverse-charge mechanism for cross-border services. Getting it wrong is one of the most common PVA mistakes HMRC flags. This module generates the balanced self-assessment entries automatically.
Key Features
Flag Bills & Lines
Flag entire vendor bills or individual bill lines as import / reverse-charge. When specific lines are flagged, only their net amounts feed the taxable base - useful for mixed bills that combine domestic and imported items. Pick a scheme (PVA goods, reverse-charge services, or acquisition VAT) at bill or line level.
Balanced Self-Assessment Entry
Computes the notional VAT at the chosen rate and generates a balanced journal that posts output and input VAT to the right accounts, leaving the bill cash-flow untouched.
MPIVS Reconciliation
A monthly reconciliation board ties self-assessed VAT back to the HMRC Monthly Postponed Import VAT Statement so you can confirm the figures before filing.
Scheme Configuration
Pre-defined self-assessment schemes (PVA goods, reverse-charge services, acquisition VAT) drive which accounts and rates are used.
Mass-Flag Wizard
A wizard mass-flags historical bills and regenerates the self-assessment entries in bulk.
Partner Defaults & Reporting
Mark suppliers as import partners for automatic flagging, with reporting over the self-assessed VAT for the period.
Screenshots
Vat Assessments
Import Vat Analysis
Selfassessment Schemes
Mpivs Reconciliation
Why Choose This Module
Nothing native generates correct PVA / reverse-charge entries in Odoo. This module encodes the HMRC rules and the MPIVS reconciliation. BYOK: no submission to HMRC is performed; figures are prepared for your existing VAT return process.
Specifications
- Compatible: Odoo 18.0 / 19.0
- License: OPL-1
- Languages: English
- Author: Pokutsoft
- Dependencies: account
- Support: support@pokutsoft.com
Update date: 2026-07-02