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Posted Sat, 16 Mar 2024 13:36:48 GMT by Hasan Ghaffoor
My client who is VAT registered in the UK had imported few items from China. Courier company Fedex charged VAT, duty and disbursement .Claint had only an invoice as a supporting document. Can we claim the VAT charged by courier company in the VAT return?Assuming If they can't claim vAT since they don't have any other document , what should they do to claim future VAT in the future? Appreciate your immediate response.
Posted Mon, 18 Mar 2024 10:19:08 GMT by Customs oldtimer
Hi The courier company is only paying the VAT to HMRC on your customers behalf. If your client was named and the importer your client should therefore have a C79 available for download in their CDS account .
Posted Thu, 21 Mar 2024 11:08:37 GMT by HMRC Admin 20 Response
Hi Hasan Ghaffoor,
If your VAT registered client has used a VAT registered EORI number for the import of the goods then they should be able to view a digital C79.
This is the evidence that the client will need in order to treat the import VAT as input tax, please see below:
Check how to get your import VAT certificate (C79)
Thank you.

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