You are a registered trader who qualifies for the deferred payment facility, and you import goods in January and February.
Import VAT due on the January imports will be debited on 15 February. While import VAT due on the February imports will be debited on 15 March.
You may reclaim VAT in the January and February bi-monthly VAT return due to be filed by the 19 March.
You must retain evidence of all Import VAT paid, such as the Customs declaration, AEP monthly statement or the Customs clearance slip.