Importing under DDP

Good morning, We have been performing imports from China under DDP incoterms. Therefore the seller paid all VAT and duties related to these goods. Our question comes with how to declare these Imports on our UK VAT returns. _- Should we declare only NET values and leave VAT blank? Any help would be appreciated. Kind regards

Hi 
If you have purchased goods and not been the importer then you would not be declaring any import VAT on your VAT return for the purchase, only the net value of the purchase.
However, if the seller was the importer of the goods and therefore paid all the import charges, I would advise you to check if the seller is therefore VAT registered in the UK and making a supply of those goods to you in the UK.
If so, the seller would then issue you a VAT invoice for goods supplied in the UK for you to account for on your VAT return.
Thank you. 

Hi, Thank you for your assistance in this matter. The seller is handing the goods to their freight agent, who includes our goods in containers mixed with others goods. The freight agent custom clears all goods together and these are then provided to us. For these reason we are not able to obtain an import custom documents for these goods, as we are not the IOR but the owner of the goods. Can we report these imports (the net value as you suggested), only with the commercial invoice from the seller in China to us? Look forward to hearing from you and thank you in advance,

You do not appear to have established who the importer is. Just because the goods are in a mixed load does not mean you would not be the importer. Nor would it suggest you automatically are not entitled to have copy import documents A freight agent/ customs agent usually only acts as an intermediary to declare the goods and they are not the importer themselves. You need to verify with the seller what you have agreed with regard to import responsibility. We don’t have IOR as an official status in the UK law.

Hi Customs oldtimer, Thank you for your time and help. We are receiving the good DDP, that was agreed between the seller and us. We have never received import documents and the seller mentioned that we do not need such documents. We would like to know if we would be compliant if we declare the NET value of these acquisitions in our UK VAT returns (As suggested above) and have ONLY the commercial invoice as a proof of this transaction.

If the supply is genuinely DDP, you as buyer have no role or visibility in the import process. That's the whole point of the term. The goods are fully customs cleared by the seller, with the subsequent supply to you being essentially a GB domestic supply. The seller needs to be GB VAT registered to sell DDP, as they would need to report Output VAT arising on their supply to you. From your point of view as purchaser, you should have an invoice from your supplier showing a) their GB VAT reg, and b) charging 20% VAT. You then treat this no differently to a purchase from a domestic vendor - Base Value in Box 7, Input VAT in Box 4. Hope that helps.

Hi Importer 2323,
Please refer to notice 700/12 for guidance on completing a VAT return. How to fill in and submit your VAT Return (VAT Notice 700/12) 3. How to fill in each box on your return  
If you are a UK VAT registered business, are purchasing goods and not being charged any VAT on those items then the purchase would normally be declared in box 7.  
Thank you.

Hi Joaquin Fernandez,
We would advise contacting the Customs and International trade helpline here:
0300 322 9434 for help.
Imports and exports: general enquiries.
Thank you.