VAT

Hi all, Our company has been VAT registered in the UK since 2021 as non-established business with place of establishment in DK. The company only activity in the UK is selling through Amazon, however, the goods always have to be imported into the UK and VAT has to be paid upon those importations. Until now, we have 11 C79 certificates that have not been included in any VAT return in the past, because AMZ VAT services didn't include them. Now in the Q4, we would like to reclaim all that VAT paid. What would be the best way to proceed? Should we just include all the VAT of the C79 certificates in the Q4 or is there any other procedure? Thanks in advance.

Sorry, I didn't mention that the total VAT of past C79 that we would like to reclaim in the Q4 is 2.061,25€ and the taxable base is 10.306,25€.

Hi VOT,
The import VAT should always be recovered during the period in which the import VAT was incurred based on the C 79 evidence.
However, if this has not been done then you can treat this as an error correction and if the value of the import VAT is under £10k then you can include this on the Q4 return.
If the value is over £10K then you would need to send us a VAT 652  to correct this.
Please see the guidance here:
Correcting VAT errors on a return already submitted
Thank you. 

 

Hi,

You can include this figure on the next return as an error correction as it is below £10K.

Thank you.