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Posted Tue, 31 Oct 2023 21:26:31 GMT by
Hello, I’m a UK national, but not established in the UK, I’m resident and established in the EU. I’m a self employed sole trader I have both an EU and a UK Vat registration I also have both EU and GB EORI registrations And I have also subscribed to CDS So far this year I have imported 3 shipments into the UK from China via DHL So far I have received no C79´s for these imports? I’ve looked on the CDS but nothing is showing The Duty / Vat invoices from DHL show my uk Vat number correctly, (but not the GB EORI number?) My main concern is how I evidence the uk import vat for my uk vat returns without the C79? One thing I find odd is that my mailing address is not shown on my uk vat registration, instead it just shows HMRC’s mailing address as opposed to my address in the EU…. I just assumed the HMRC systems don’t handle overseas addresses..? Apart from that everything looks in order… What should my next action be regarding the C79’s ? Regards Oliver
Posted Wed, 01 Nov 2023 12:43:35 GMT by Customs oldtimer
A C79 is only created if your EORI ( linked to your VAT number) is declared. You will not be able to find this out from the DHL invoices so you do need to check with DHL . All NETP registrations are located at Ruby House Aberdeen an this is what shows on your registration. If C 79,s have been generated then you should see them in your CDS financial dashboard. Also check whether post postponed VAT accounting has been used however If you have been charged import VAT by DHL this doesn’t seem likely. Again PVA statement s will be in your CDS financial dashboard.
Posted Thu, 02 Nov 2023 16:36:07 GMT by HMRC Admin 19

We would recommend contacting the shipping agent to confirm how they have processed your imports, that is, have they used postponed VAT accounting or not. If they have used postponed VAT accounting then the PVA statement should be visible within your CDS account as below:

Get your postponed import VAT statement

However, if the shipping agent has not used postponed VAT accounting then the digital C79 should be be available as below:

Check how to get your import VAT certificate (C79)

Thank you.

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