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Posted Tue, 14 Nov 2023 11:35:23 GMT by
Hi, I'm a sole trader, my business used to be VAT-registered but I deregistered about 2 years ago. I have an EORI number which was requested when my business was VAT-registered. Now I will import a wooden door for a client and I will need the EORI number again. Since the business will be an export from the seller's point of view they need to issue a 0% VAT invoice in their country (Hungary) and I have to pay import VAT but I can not claim it back since my business is not VAT registered anymore. eg. the value of goods £1000, invoice £1000 +0%VAT, paying 20% import VAT when goods arrive in the UK. Am I right? What form do the seller need to confirm that the goods left the country? I read somewhere that IE599 form but it seems this form is for Poland.
Posted Wed, 15 Nov 2023 19:59:26 GMT by Customs oldtimer
Hi I would first check you GB EORI is still valid by using the online EORI checker. Now the UK has left the EU the UK and EU vat systems are entirely separate. It is the responsibility of the seller to charge the correct VAT rate when exporting and make the export declaration in Hungary . It is also their responsibility to obtain the relevant export proof they need to satisfy the Hungarian tax authorities. It is not your concern as the buyer. The import transaction into the UK is a separate event. It is the importer responsibility to ensure the import customs declaration is made and pay any taxes to HMRC. It is correct that you cannot reclaim import VAT if you are not VAT registered.
Posted Thu, 16 Nov 2023 11:32:38 GMT by
Hi, Thanks for your answer. I've checked, my EORI no. is valid.
Posted Thu, 23 Nov 2023 15:07:26 GMT by HMRC Admin 25
Hi Evianyu,
 A seller in Poland needs to speak to their VAT department for advice about VAT exemptions, but importer in the UK will have to pay the customs charges as per the trade tariff.
As the trader is no longer VAT registered in the UK, they need to ensure they have new EORI number.
EORI number issued with VAT number should not be valid or used.
Trader can contact EORI team using below link.
Get an EORI number
Thank you. 

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