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Posted 3 months ago by Janab
So my company supplies and installs servers in EU member states. It takes advanatage of supply and install simplification so that the EU clients carry out the reverse charge on the VAT due in the member state. We also sent employees out to do the install and furnished flats with consumer goods like televisions. Now the job is finished we loaded up a container with unused servers and also the consumer goods. A third party courier then shipped it back to the UK. UK VAT was charged on the whole consignment and paid by the courier. We now want to recover this VAT incurred on import on the basis these goods were all used in the course of our business. Two things concern me; 1) we dont have any import document just an invoice from the courier charging the VAT on to the company. Will this suffice for claiming the UK VAT. Also will the VAT on the televisons be regarded as being incurred in the course of the buisness. I think so as we had to make conditions livable for our employees.
Posted 2 months ago by Customs oldtimer
To avoid similar problems if you this sort of thing again you should look at thus guide https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu This is known as as returned goods relief. You should request a copy of the import declaration from the courier. The invoice from the courier will not suffice. You should download an official HMRC document called a C79 from your government gateway account. This is the evidence of import VAT payment. https://www.gov.uk/guidance/get-your-import-vat-certificates If personnel are taking goods out of the uk themselves you should also look at this guidance. https://www.gov.uk/guidance/taking-commercial-goods-out-of-great-britain-in-your-baggage
Posted 2 months ago by HMRC Admin 20 Response
Hi,
Please contact VAT: general enquiriesm to discuss as more information may be needed.
Thank you.

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