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Posted Thu, 12 Sep 2024 09:29:21 GMT by Olivia Wilmington
Hi All, Please could anyone advise with regards to the Postponed VAT import Statements. We used to received C79 certificates to claim our VAT, however now there aren't any C79 forms but several transactions on the Postponed VAT Imports section. Can I still use these to claim back the VAT through Xero or not?
Posted Wed, 18 Sep 2024 08:19:58 GMT by HMRC Admin 19 Response
Hi,
If you have been issue a postponed VAT accounting statement then this should mean that you did not pay any VAT on the goods when they arrived in the UK. There should therefore be no import VAT to reclaim.
The import figures still need to be reported on the VAT return and your postponed VAT accounting statement will allow you to do this. Please see the guidance below:
Reduced rating the conversion of premises to a different residential use
Complete your VAT Return to account for import VAT]
Thank you.

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