VAT invoice for +135 GBP order but seller is non-established business

Hi, looking for help on this question. A UK consumer is asking for a VAT invoice, but the order value is over 135 GBP and the seller/supplier/merchant is not established in the UK. The seller is VAT registered and collected VAT at checkout but the seller's customs broker paid VAT owed on import because it was import VAT and not supply VAT. The buyer's VAT ID was not reported on import as this was assumed to be a casual purchase for personal use and not a business purchase. The broker can't/won't issue a VAT invoice to the consumer because they were not the seller. The UK consumer insists on having a VAT invoice and not a customs entry doc. Any guidance on how to handle this scenario? Thanks!

Hi thonas,
If the importer of the goods is VAT registered in the UK then the shipping agent should have been provided with the company's EORI number for the import.
If that had been provided then we would have automatically produced a C79 Certificate.This is an import Certificate which allows the company to recover the VAT as input tax on their VAT return.
Please see the guidance below:
Check how to get your import VAT certificate (C79)
The shipping agent cannot raise a VAT invoice to the importer as the shipping agent is not making a taxable to the importer.
I would recommend the importer contacting the shipping agent to see if they can complete a post import ammendment.
Thank you.