"The digitalisation of billing is already a fact. 2026 will bring the next step - but whoever waits until 2026 is too late."

1.What is the day-to-day reality for VAT and VAT importing companies today?

Grażyna Jaworska:
Less and less 'paper', more and more integration. HMRC expects consistency between VAT records, clearance data (CDS) and invoices. This forces the linking of accounting, warehouse and logistics and the elimination of manual rework ('digital links'). We implement such end-to-end layouts: from EORI and access/configuration of CDS accounts after keeping MTD-compliant records and submitting declarations.

2.What changes 2026 and what mistakes do companies make most often?

GJ:
VAT digitisation already underway - 2026 will add to the MTD ITSA (for covered taxpayers), which will increase pressure on the consistency of source data. Typical mistakes: postponing integration 'for later' and not auditing data quality (differences between VAT returns and CDS records and source documents).

3.PVA (Postponed VAT Accounting) - what does it really mean?

GJ:
PVA allows account for import VAT in the VAT return instead of paying it at check-in, which improves liquidity. In practice, the key is:

• correct link EORI and configuration of accounts in CDS,
• monthly download of PVA statements (usually available to 10th working day the following month),
• reconciliation of PVA statements with the records and recognition of the value in the VAT Return.
  We set up a fixed process at our clients: CDS → PVA statement → reconciliation → VAT return.

4.Are HMRC's VAT inspections actually increasing?

GJ:
Yes. HMRC combines data sources and captures anomalies algorithmically. A preventive VAT/CDS audit is cheaper and safer than post-initiation translations.

5.What exactly does J.Dauman Logistics do?

GJ:
We provide consistency of the process: VAT and EORI registrations, CDS setup (including payment/deferment methods), PVA settlement, transaction audit and MTD compliance maintenance. Together with J.Dauman Finance, we provide the full package : accounting, tax, customs and compliance in one ecosystem.

6.Micro or corporate - who is affected?

GJ:
All VAT registered. Compliance standards are common and the scale of implementation depends on the company. Smaller entities we outsource the missing team so that they can focus on sales.

7. the "VAT audit" - what do you check?

GJ:
From the source invoice and rates, to the place of taxation, to the compliance with CDS and correct PVA shot (collection and reconciliation of PVA statements, correct values in the return). We often recover overpayments and eliminate risks before HMRC asks questions.

8. What to bear in mind when preparing for 2026?

GJ:
Three pillars: digital records, integration and automation (book ↔ warehouse ↔ CDS) and identity and transparency of companies (ID verification at Companies House from the end of 2025, with a transition period). It is worth doing process mapping and compliance testing still in 2025.

9. Where is J.Dauman Logistics heading?

GJ:
We are building compliance hub - a place where VAT, customs/CDS, PVA, MTD and audit work as one process. The aim is automatic, reproducible compliance and constant risk control - rather than firefighting.

Take a step ahead of 2026 - before the competition does

The digital transformation of billing is not a distant future, but an everyday reality where precision and speed matter. Companies that already implement integrated VAT, CDS and PVA processes today are building a real competitive advantage. J. Dauman Logistics supports companies in this process, ensuring compliance, security and full control over data.