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Posted Wed, 30 Aug 2023 09:42:20 GMT by VIN AC
Hello, we are a EU based company and registered in UK for VAT of our sales to British customers. Now at adding to our submissions the amounts shown in our PVA statements the result shows that we do not have to pay any VAT to HMCE and we should get a refund instead. So what is the procedure? As non-UK business we do not have a bank account in UK Thanks & regards
Posted Thu, 31 Aug 2023 13:07:53 GMT by Jason Croke
Follow this link Scroll down page to :- For HMRC to make a payment into your overseas bank account, it must be: in the name of the company owed a repayment associated with a named business owner or an authorised person with a Government Gateway ID able to accept repayments in pounds sterling You must "fill in a form to give details of your overseas bank account before HMRC can transfer any VAT repayments". All VAT repayments will then be sent to this bank account. Click the link "fill in a form to give details of your overseas bank account before..." You will go to your gateway login page, log in and you will be asked a series of questions about the business (address, VAT registration date, VAT number, etc) and then HMRC will process your request in 2-3 days. You cannot access this bank page by going to your normal gateway login, you have to visit the first and then click the link on this webpage to get to your gateway.
Posted Thu, 31 Aug 2023 15:56:42 GMT by Customs oldtimer
Before submitting a VAT return form a reclaim I would just double check that you have accounted for the figures on your PVA statement as required on your VAT return. You must enter the postponed VAT amounts in both boxes 1 and 4 so you effectively pay and reclaim the import VAT simultaneously.
Posted Mon, 04 Sep 2023 10:00:58 GMT by sunil makim
Once the import is completed using PVA and the VAT is accounted for in postponed VAT amounts in both boxes 1 and 4 in your VAT Return so you effectively pay and reclaim the import VAT simultaneously. Then you have to account for Sales VAT , which is payable to HMRC Also via the VAT Return. Have you checked this ?? Any other UK Purchases which have VAT payable , you should also be claiming back on VAT return. Dependent on Sales and Purchase VAT Accountable , you may have a refund on some VAT Returns . Hope this helps
Posted Mon, 04 Sep 2023 11:12:49 GMT by VIN AC
Ok, thank you ALL for your answers! I understand that we must add the PVA in fields 1 and 4 of our VAT Return. That, and the Sales VAT, comes to a result of HMCE having to refund us. That is something new for us, that have been doing business in UK for more than 20 years. What concerns me is if we are doing things right with HMCE now that PVA is in the equation I suspect that the data our system provides to our agents is not quite accurate at some point, which would explain why PVA is so high. But as our IT Team is involved in the process, I need to be very precise Could you please specify how comes VAT Import amount? Is it calculated on the sale price, on the value of the goods, statistical value, or other? Thank you Kind regards
Posted Mon, 04 Sep 2023 16:05:37 GMT by Customs oldtimer
The import VAT calculated by HMRC is based on the customs value of the goods plus the customs duty (if any) plus cost of inland transport from the port of arrival to your premises. Customs value is usually the invoice value plus freight and insurance ( if not already included in the invoice value) plus any adjustments such as royalties if applicable. Your exact situation is unknown therefore the comments were made as It would be unusual for the PVA amount's alone entered on your VAT return to cause a repayment situation. The import VAT amounts that appear on your PVA statement are taken from the customs declaration made by your customs agent and calculated by HMRC . The PVA amounts in box 1 and 4 should be taken directly from your statements. Both figures in box 1 and 4 should therefore be identical so a net zero impact on your VAT return.
Posted Tue, 05 Sep 2023 08:39:10 GMT by HMRC Admin 17

Hi .

The VAT at import is calculated on the value of the goods,insurance and freight transport and duty if that is applicable

see :

How to value goods for import VAT     .

Thank you.

Posted Tue, 05 Sep 2023 10:15:19 GMT by HMRC Admin 17
Hi .

If you are importing goods in to the UK and you are using PVA for these imports then you would need to complete boxes
1,4 and 7 of your VAT return.

This in itself would not create a repayment as the VAT cancels to Zero as you are treating it as a purchase and a sale on the VAT return.
If ,however your VAT return is calculated to a repayment then you can provide us with overseas bank details for repayments.
Please see the information below:

VAT repayments   .

Thank you.
Posted Wed, 06 Sep 2023 07:51:24 GMT by VIN AC
Thank you for your answers! All information you provide has been very useful Now I understand the changes. In fact, taking into account our current Sales VAT + VAT Import so far, we would have to pay HMCE, as usual. Only we must internally amend the value of the goods for future shipments for the figures to be more precise and real Thank you!! Kind Regards Vin AC

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