DDP Shipments & Claiming VAT

Hello, We are about to register for VAT due to the pending threshold. We receive a lot of our stock via DDP shipments (China) currently, my question is can I claim VAT back on such shipments or do I need to start reverting to DDU. Usually the DDP invoices show cost of goods and shipping with no detail of VAT etc, so would this be accepted? Thanks

You can only claim back VAT using a C79 not on your supplier invoices. You will only get a C79 if you are shown as the importer on the customs declaration. Everything is self serve so you also need to register on the CDs system to download the c79. Better still ask you agent for postponed vat accounting once you are VAT registered. This way there is nothing to pay or reclaim but you do need to make sure your VAT return includes the required information. With DDP I would expect that your supplier is the importer and picking up all the taxes and duties. If so you would not have any right of VAT recovery. DDU is an old incoterm so make sure you and your supplier are clear on costs and responsibilities

Hi,

You can only claim the VAT as input tax if you are the importer of record and you receive a C79 certificate in the name of your business.

You can see information here:

Check how to get your import VAT certificate (C79)

Thank you.