- Import VAT certificates (C79) show how much VAT you’ve paid on imports
- You can recover the VAT as input tax on your VAT Return
- If declarations were made using Customs Declaration Service software, you need to get the certificate online
- Certificates are available online every month
- If both Customs Declaration Service and CHIEF service were used, combine the amounts for your VAT Return
- CHIEF cannot be used for new declarations, all must be through Customs Declaration Service
- To get certificates, you need a Government Gateway user ID linked to your EORI number
- Create a user ID when getting your import VAT certificate
- Online services may be slow during busy times, check for any problems with the service.
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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