VAT Settlement Methods for Exports from Poland to the UK

Dear Community, I am writing to inquire about the appropriate method of VAT settlement in the context of my export activities from Poland to the UK. In November last year, I initiated the export of goods to the United Kingdom (mainly clothing and children's accessories - warehouse/ shipments from Poland ), using the EORI number GB1111111111. Initially, the shipments were conducted without a VAT number, based on information from my carrier that they would be responsible for the VAT settlement with the British customs office HMRC, and subsequent refactoring. However, due to the carrier's inability to carry out this process, I decided to obtain my own VAT number, which I received on November 10, 2023 (VAT number XXXXXXXX), along with a new EORI number GB22222222. Considering the need to prepare VAT settlements for the period from November to December, I have a significant question: Should I separately account for the shipments sent in November-December 2023 under the old EORI number GB1111111111 , or should I combine them with shipments sent under the new EORI number GB22222222 in November and December 2023 and make a collective settlement for the entire quarterly period of 4Q23 and 1Q24, which is associated with my new VAT number? I would like to add that through my online account, I am unable to select December (4Q23) to settle the past year, only March for the 1st quarter which is still ongoing. Thank you in advance for providing information and assistance on this matter. Kindest regards, Karol

Hi Karol S The normal practice for a carrier / customs agent making a declaration for a non VAT registered importer would be to pay any import VAT ( and duty if applicable) and recharge you. As you were not VAT registered it is unlikely that you can recover any import VAT paid. For your subsequent shipments when you were VAT registered and had a new EORI which should be linked to your VAT number one of the following should happen. If you have paid the VAT either directly or via the customs agent you will have. C79 monthly statement. If the customs agent has used the postponed VAT accounting scheme then the VAT amounts will appear on your monthly PVA statement. These figures are used as both input and output VAT on your VAT return This is assuming you meet the requirements for reclaiming import VAT Both statements are available in your CDS financial portal. The figures from these statements should be used on your VAT return. You may need to register to do this if you have not done so already. https://www.gov.uk/guidance/get-your-postponed-import-vat-statement. You cannot usually reclaim any import VAT paid if you don’t have the C79. A C79 or PVA statement is not issued if you are not VAT registered. I cannot answer why you cannot select your VAT return for Q423 -hopefully one of the HMRC admins can assist.

Hi Karol S,
Can you confirm if the exports you make to the UK are under a value of £135 and whether they are supplies to businesses in the UK or to members of the public.
This will help me to provide a more informed answer to you.
Thank you, 
 

Hi Admin, hi Customs Oldtimer, I confirm that the value of the products exported to the United Kingdom did not exceed 135 GBP per order from a single customer. I appreciate your answer and thank you for your continued support. Have a lovely day, Karol

Dear HMRC Admin 25, I would greatly appreciate it if you could find a spare minute to reply. Have a lovely day, Karol