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Posted Wed, 29 Nov 2023 15:39:47 GMT by
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
Posted Thu, 30 Nov 2023 15:28:52 GMT by HMRC Admin 25
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. 
Posted Fri, 10 May 2024 08:52:08 GMT by Joaquin Fernandez
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