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Posted 3 months ago by Skyblues11
Dear Sirs, I bought a watch from Denmark over 135GBP, and the seller confirmed it was shipped as DDP. However, I have used my work address as the delivery address, and the courier DHL had charged the VAT via PVA. This is because my employer is also an exporter and we are VAt registered, have PVA/ EORI numbers etc etc. DHL never gave me the chance to pay the VAT privately, as this is a private purchase. DHL was only interested in processing it and delivering the parcel. I only realized when my employer had received customs paperwork via e-mail. Needless to say, my employer is not pleased and I have been cautioned, for involving the company's PVA for my orders. Please let me know how to reverse this. Is it possible to pay the VAT myself and remove it from my company's account? Could I set up a personal PVA for online purchases? Is delivery to a residential address the only way to prevent this from happening again? Please help. Thanks
Posted 2 months ago by Customs oldtimer
Hi 1. You can make a voluntary disclosure https://www.gov.uk/guidance/apply-for-a-voluntary-clearance-amendment-underpayment-c2001 2. PVA isn’t charged , instead it is postponed and should instead be accounted for via a VAT return. A voluntary disclosure won’t remove it from your companies account but they should not declare this amount on their VAT return as it was not a business import.They may require evidence of payment from you. 3. No you can’t use PVA if you are not VAT registered. Any VAT declared using PVA PVA must be accounted for on a VAT return. 4. Unless it was very clear that this was a private shipment to business address DHL would have no reason to question the import. The courier companies use very automated processes reliant on the data given to them when the shipment is booked. Notes on packages are unlikely to be noticed. It’s safer to use personal addresses
Posted 2 months ago by HMRC Admin 17 Response
Hi.

I would recommend contacting the shipping agent in order to amend the import declaration as this has been completed incorrectly.

As it is a private import then the business shouldn't have accounted for it under Postponed VAT Accounting and
therefore will need to be changed.

If the shipping agent amends the details then the PVA Certificate will reflect this the following month.

Thank you .
Posted about a month ago by Skyblues11
Thanks guys for your input. I guess the only way is not to use my employer's address. Or at least wait till the parcel has reached the UK and the taxes have paid, then amend the delivery address to work, or send it to a pick up point. It's very hard to deal with these companies retrospectively, unless something is obviously wrong.

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