Bulk import to the UK by a transport company

My company uses a transport company that performs bulk imports to the UK. This company imports from several suppliers for their UK customers. There is no information about my company on the customs declaration because the transport company provides its details and its EORI GB number. Then the transport company pays the import VAT and issues me a debit note for the VAT amount. In this case, if my company is not indicated on the customs declaration as an importer to the UK, do I have to register for VAT in the UK and also settle VAT on sales or is it enough to pay import VAT?

You have not specified where your company is located, which would help in providing an accurate answer. I am however assuming that as the transport company is importing in its own name then you are not a UK established business. It is uncommon for transport providers to also act as importer in their own name as they become liable for the customs debt. What should also be understood is that the import and incurrence of import VAT is a separate VATable transaction to the sale of the goods in the UK. If you are an overseas company making sales of goods in the UK there is a zero threshold for VAT registration. Overseas companies can register as a non established taxable person - NETP. Registration for VAT would allow for recovery of import VAT if the imported goods belong to you and are for business purposes. You would however need to be named as the importer to do this.

Hi Patrycja M.,

If you are selling goods from overseas under a value of £135 to consumers then there would be a requirement to register for VAT.
Please see the guidance below:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
If the value of the goods is over £135 then you would only need to register for VAT if you are the importer of record for the goods as you would be making a supply of goods within the UK to the final customer.
The transport company should not be using their EORI number if they are not the importer of the goods.

Thank you.
 

Hi, The transport company indicates its details as the importer of my goods, therefore this company also provides its EORI GB number on the customs declaration. Once goods are imported into the UK, they are distributed by couriers to end customers. Is this method correct? Thank you in advance

Hi. This doesn't sound correct. The importer of goods in to the UK would be the owner of the goods in to the UK. The importer of the goods is the owner of the goods. If the owner of the goods is the courier then the courier is making the supply in the UK and this would be unusual. I would recommend speaking to your courier. Thank you.