2018年5月15日 · If the import document (C88) shows the company as consignee and bears their EORI number in the relevant box then the import VAT will belong to the company and is recoverable (subject to being a fully taxable business). HMRC will issue a C79 import VAT paid certificate to the business whose EORI number is used and this is evidence for recovery.

2014年6月7日 · However, I digress. Whoever is clearing your goods into the UK should be declaring your VAT/EORI on the import customs entry (Box 8 of the C88 to get technical). HMRC will then automatically send you a C79 form as proof of …

2008年8月13日 · I realise that getting the customer to pay the VAT as a 'deposit' to be later refunded would be sensible but would incur wasted charges on international money transfer and admin unless payment is requested after delivery and the stamped C88 form is safely in hand. •••

2009年4月12日 · £12k in VAT Goods was ordered about 2 days after incorporation but obviously while bank accounts was being setup we was using existing accounts as effectively the business as a going concern was transferred to limited company.

2019年3月19日 · The samples are low value and are exempt from UK Customs Duty by both their value and commodity code. UK VAT will be payable. We have an EORI (and are VAT registered). In this case shipping will be non-freight via DHL. Do we need to use a C88 if the goods are under £135 in value? Is the C88 only for freight shipments? How does the VAT reclaim ...

2010年8月2日 · If you have an invoice relating to logistics/goods imported. Page 1 (charges Advice) states £82.00 Import duty £575.00 VAT Payable on imports £35.00 Customs Entry £11.00 HMRC Examination Fee £25.00 Duty/VAT disbursement fee £506.00 Handling + delivery Page 2 simply states the total cost...

2021年1月11日 · Business ordered something substantial from the US recently - a few grand - and as yet not received and import VAT / duty paperwork. Was beginning of Dec it was received. They're usually all over this as DHL like to charge you for the privilege of sorting it out, so am a bit surprised. What's...

2017年10月31日 · When completing the commercial invoice, who should be detailed as the consignee? The goods have been sold to company B so they are the legal owners but we need to make sure that the Customs import entry on the C88 (Box 8) has company’s A VAT number for the C79 certificate to be issued correctly.

2024年11月26日 · it’s important to understand that import VAT chargeable at the port of entry doesn’t work in the same way as it would if you purchased goods from a VAT registered supplier in the UK. The correct proof of import VAT payment and basic entitlement to import VAT recovery is a C79 document generated by HMRC based on the declaration made.

2010年6月6日 · Hello, I issue invoice on £4850 gross (VAT 808,33) for UK customer. This goods was imported from UE and I paid by FAS £1174. How should I include this payment in my VAT return to avoid paying twice for VAT? Best Regards!