- 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.
Latest Posts in "United Kingdom"
- City of Portsmouth College v HMRC: VAT on Government Grants for Free Education Services
- Understanding VAT Obligations and Reliefs for Charities in the UK
- Guide to Claiming VAT and Import Duty Repayments: Eligibility, Process, and Requirements
- AI in Tax: Balancing Innovation and Risks in a Rapidly Evolving Landscape
- Deos Group.co.uk Ltd Wins Appeal Against HMRC on VAT Input Tax Disallowance and Penalty