Recovering import VAT using C79 with the old EORI number

After exceeding the VAT registration threshold, my LTD company submitted an application to register for VAT UK. We waited over 3 months for registration, in the meantime importing goods into the UK and paying import VAT at the border (we used our old EORI number at that time). As a result, we received information about VAT registration from 01/06/2023 in mid-August. Question: Can we claim a VAT refund on imports paid at the border, based on C79 documents that show our old EORI number, which is not linked to our UK VAT number? - If so, can we also apply for a refund of VAT on imports that were reported on C79 before the date of registration for VAT UK? - If not, is there any other way to apply for a refund of import VAT?

have you tried emailing the EORI team directly with a brief summary of what you want to do (you want to link your old EORI to your new/current VAT number) ISBC.eoricontact@hmrc.gov.uk You can only reclaim pre-registration VAT if you still had on hand/in stock, the items you are trying to reclaim VAT on. This is no different to if you bought some bricks and glass before registration and you have since used those bricks and glass to build a house or office, when you then come to register for VAT, do you have these items still in stock/on hand? No you do not, you've used them on a job, so you cannot reclaim the VAT on these purchases, the same logic applies for imported goods. If you do still have the items on hand/in stock at time of registration, for example, you may have bought a van or imported a machine which you are still using today, in that scenario then yes you can reclaim the VAT/import VAT. You should also consider registering for CDS and postponed import VAT https://www.gov.uk/guidance/get-your-postponed-import-vat-statement as that way, you do away with having to pay import VAT upfront and then reclaim it later via C79.

As an additional comment, usually a C79 is only created if the EORI is linked to a VAT number. It would be unusual for you to have been able to download a monthly C79 if you are not VAT registered. A non VAT registered person would have no need for a C79 certificate as they would not have a right to VAT recovery. Your evidence of import VAT amount prior to receiving your VAT registration number would usually be alternative evidence such as the customs declaration. As Jason Croke says now you are VAT registered you should consider postponed VAT accounting (PVA) . This is available to all UK VAT registered businesses but you do need to register to download the monthly statement.

Hi.
If you imported goods after your registration date but you were unable to use the correct EORI number as you had not received the new VAT number then you should have used a non VAT registered EORI number to import the goods and then recclaimed the VAT on the first return on the basis of the import evidence.
If you have used a different VAT registered EORI number then only on this VAT number would you be entitled to recover the import VAT incurred.
I would suggest contacting the shipping agent to complete a post import amendment whereby they can modify the import using your correct VAT registered EORI number.
For information about import amendments please contact our Customs contact Team :
Imports and exports: general enquiries