What's the correct process for importing glass bottles from Germany: do we need a VAT deferment account or can we use postponed VAT accounting instead?

You can use postponed VAT accounting rather than setting up a separate deferment account. Here's how members are handling it:

- **Postponed VAT accounting** — Register for this in the UK and provide your EORI number and VAT number to your haulier; your German supplier then invoices without VAT, and you account for the VAT on your UK VAT return instead. - **Haulier handles paperwork** — Several members report that their German suppliers or hauliers manage all import documentation once you supply your EORI and VAT details; bottles then arrive with no charge at import. - **Monitor the deferred VAT portal** — VAT entries can take time to appear on the postponed accounting portal, so members recommend asking your accountant to check it each quarter as they prepare your VAT return, otherwise the entry can easily be overlooked. - **Give it to your accountant** — This is a detail easily missed; flag it explicitly during VAT return preparation to avoid surprises.

**Caveat:** One member noted this can "become a nasty little surprise" if not tracked properly—make it part of your standard quarterly accounting process.