Reclime VAT on import paid before registration

Hi, I have a question, company was registered for VAT UK in November 2023 but imported goods throughout 2023 and paid VAT on imports. We also received C79 confirming this import by whole 2023. Could company reclaim VAT import paid before registration date based on these c79? Thank you in advance!

See here for the rules https://www.gov.uk/hmrc-internal-manuals/vat-input-tax/vit32000 You can reclaim input tax pre-registration if you still have the items on hand/in stock (not already sold them). With regard import VAT, your right to reclaim import VAT is based on holding a C79 certificate. C79's are issued against a VAT number, so if you didn't have a VAT number until November 2023, how have you got C79's for imports before that date?

Hi Edyta B,
The C79 should only be produced when a VAT registered EORI number has been used on the import declaration.
A company is entitled to recover import VAT as input tax prior to their registration date if those goods are still on hand at the date of registration and the import evidence is available.
Please see the guidance below:
https://www.gov.uk/guidance/vat-guide-notice-700#section11
Thank you.