Customs oldtimer

Yes that is correct. Postponed import VAT can only be used if you are GB VAT registered and are therefore able to report the import VAT on your VAT return .

Hi wfhauto The answer will depend on whether you are VAT registered or not. If you are not VAT registered then you cannot reclaim VAT you have paid or charge VAT on sales. If you are VAT registered then then you would account for VAT paid on purchases in your VAT return effectively reclaiming it. Sales out of the UK can be zero rated (ie you charge VAT but at a zero rate) provided you have proof of export such as the customs export declaration .

This is confusing you have said you are VAT registered in previous posts and also registered as an overseas seller. The answer has been given based on goods being imported in your own business name.

No you do not need to register for VAT to import goods into the UK . You will be charged import VAT and possibly import duty when you import. As you are a company you will however need an EORI number. This is an importer exporter registration number . https://www.gov.uk/eori

Hi just to clarify. If the import is made with a non VAT EORI or VAT number a C79 would not be issued or generated. I would suggest instead that you try to get a copy of the declaration made from the courier and keep this as evidence of the import VAT relating to the import.

Hi Gazza1025 It depends on where the place of supply for VAT is. If your supplier doesn’t have a presence in the UK but are making vatable supplies in the UK then they are regarded as a non established taxable person (NETP) . So for instance If your supplier is importing their own goods into the UK or holds stock in the UK prior to sale then the supply is in the UK . In this case they would invoice showing their UK VAT number.

Hi Nick Firstly why are you wanting to set up a UK Ltd company if you are not trading in or with the UK? If neither you or your business premises or business activity is in the UK then it is not possible to register a UK Ltd company. As the UK is no longer part of the EU you will need to comply with your own country’s or EU requirements or both. VAT is due on all imports into the EU of any value.

Hi ZK VAT is complex . There is EU VAT legislation that sets out the basic principles however it is up to each EU member state how that is implemented. Thus there is the basic principle that local VAT isn’t charged or zero rated if the goods are exported However, zero rating may only apply if the seller can prove that they are the exporter of the goods and that the goods have actually been exported from the EU. The proof a seller needs to provide to their tax authorities may vary. You mentioned IE599 but that is specific to Poland to my knowledge - other countries will have different requirements. If the seller doesn’t get the proof they still have to account for that VAT . Therefore If they are not the exporter , don’t have or don’t think they can get the required proof then they are quite within their rights to charge the VAT.

You can only claim UK VAT on your UK VAT return. If your supplier does not have a UK VAT registration they cannot charge UK VAT. If they are showing a VAT registration in an EU country it is likely to be local VAT as several EU countries also have 20% VAT. Check with your supplier what they have charged you.

Of course customs declarations can be automated using software . The courier or customs agent will almost certainly be using this software. You also have to bear in mind that each EU country has different customs reporting requirements and procedures. Unfortunately this HMRC forum is not the place to ask for software advice. HMRC will never give recommendations nor I suspect will they allow the forum to be used for commercial suggestions. UK As previously advised you cannot expect a customs broker to declare the goods how you want unless you tell them explicitly.