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Posted Wed, 12 Oct 2022 08:05:57 GMT by Nikaf
Hi. I have a newly incorporated UK company but I'm a sole director based in the UAE. Naively I didn't think it could take long to get a VAT number and with every day we are unable to import goods from the EU, I'm closer and closer to a nervous breakdown. We have to import goods from the EU and are still waiting for the VAT registration (from 5th Oct 22)- is there any way we can import the goods using a temp EORI number? Seeing all the delays but at the same time the poor set-up and systems from HMRC (incl. problems with re-registering VAT etc.) I'd expect using a temp EORI would cause issues later down the line. We'd also want to recover this import tax. Any suggestions?
Posted Wed, 12 Oct 2022 10:45:05 GMT by Martin Briggs
Nikaf, you can apply for an independent EORI number. You will need to register for the CDS (Customs Declaration System) once you have the EORI number. The EORI number will allow you to get goods into the UK. You will not be able to use Postponed VAT Accounting (PVA) for import VAT, you will need to pay it to clear the goods through customs (either use your customs agent's Duty Deferment Account, or deposit funds in your CDS cash account). When you get your VAT number, you should have a linked EORI number (which is normally the VAT number plus 3 zeroes on the end). You will need to ask your customs agent to correct the import entries to record your VAT Linked EORI number so that HMRC can generate a C79 certificate (which will be in your CDS dashboard) which will allow you to reclaim the import VAT (subject to your taxable status). Hope that helps.
Posted Thu, 13 Oct 2022 18:34:13 GMT by Nikaf
Martin, thank you for your help and for explaining this in a very clear manner. I'm a bit stuck at the VAT requirements for a UK company with non-resident director as it is stated: You must register if: your total VAT taxable turnover for the last 12 months was over £85,000 (the VAT threshold) you expect your turnover to go over £85,000 in the next 30 days You must also register (regardless of VAT taxable turnover) if all of the following are true: you’re based outside the UK - Does this mean the director is based outside the UK? your business is based outside the UK you supply any goods or services to the UK (or expect to in the next 30 days)
Posted Fri, 14 Oct 2022 10:41:36 GMT by Martin Briggs
Nikaf, the questions are about the UK Ltd company - the VAT threshold of £85K applies. You can register even if you are below £85K - this will be a voluntary registration. Recommend you submit ASAP as there are severe delays in the registration team.
Posted Fri, 14 Oct 2022 13:16:11 GMT by HMRC Admin 20
Hi Nikaf,

In the absence of a VAT registration number you can apply for a non VAR registered EORI number which I would recommend you to apply for.
Please see the link below:

Get an EORI number

This application is for both when you are VAT registered and when you are not.

If you have to use this non VAT registered EORI number then this will not produce a C79 or a Postponed VAT Accounting statement so I would retain all records you get for the import from your freight agent and use this as a basis for your input tax deduction on the first return.

When you get your VAT Registration number through then please apply for a VAT based EORI and give this to the freight agent to use for future imports.

Thank you.

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