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Posted Thu, 30 Mar 2023 09:05:41 GMT by
Hi, as we had to for wait for several months for a UK VAT number to be issued, we applied for a UK EORI number during the VAT registration process in order to ensure the correct import handling in the UK. According to the EORI and the VAT registrations Team, this temporary EORI number could not be linked to the UK VAT Registration and we had to apply for a new EORI number for further imports in the UK. But how can we proceed with the imports made with the EORI number which was not linked with the UK VAT registration? UK import VAT was paid and the customs documents are issued correctly to the company showing the UK EORI number, so we have to ensure that we have the right documents for input VAT deduction concerning this import VAT. We have received some C79 via CDS showing the temporary EORI number (but no UK VAT number), but for some imports the C79 is still missing (obviously these imports still have been declared via CHIEF). As we were informed, a C79 would not be issued in this case. Therefore, which alternative documents can be used for input VAT deduction? We assume that the C88 would be accepted by HMRC. Is this correct? Which documents are required by HMRC in the case a company is not registered for VAT in the UK at all (if no taxable transactions are made in the UK)? Many thanks in advance for your help!
Posted Thu, 30 Mar 2023 13:52:59 GMT by HMRC Admin 10
I would advise contacting the EORI team,, supplying the EORI in question explaining the situation.
If you have any reference number for your your VAT EORI application please include these.

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