Importing wireless microphone system from EU

Hi, I would like to buy a wireless microphone system from a company in Holland for £629. I have registered on their site as a VAT registered UK business. At checkout, they have deducted the 20% VAT so the cash price paid is £524. My questions: 1) Will I have to pay the 20% VAT on the spot, when the item arrives at my door? 2) If yes, do I reclaim as normal, or 3) If no, how do I account for this on my next return? Thanks in advance Video producer

Hi Firstly as you have clearly ordered on line check their T&Cs with respect to responsibility for import taxes. I will expect they have removed the Dutch VAT as they are exporting rather than because you have a UK VAT registration. How import taxes including import VAT are requested will depend on how the goods are being imported into the UK. If that is by post or courier they will usually ask for payment prior to delivery as they will have already paid the customs charges on your behalf. You can then reclaim subject to normal rules . You should get a C79 from HMRC which needs to be downloaded to prove import vat payment. https://www.gov.uk/guidance/get-your-import-vat-certificates Alternatively if they are provided with your EORI and VAT number they may apply postponed VAT accounting. Postponed VAT accounting means that you must account for both the vat payment and reclaim through your VAT return. https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return

Thanks, very useful info. I actually ended up getting a similar deal from a UK supplier, so didn't go with the Dutch seller on this occasion. As mentioned, I did supply my UK VAT number when I registered on the site, but didn't see any box for EORI. They do some pretty good deals, so might try a small order some time just to see how it works out. Thanks again.

Hi Your Dutch supplier won’t be interested in your UK EORI number. This is a uk importer / exporter ID used on the UK import or export declaration.

Thanks ... that begs the question, how does the courier get your EORI (if you can't supply it to your retailer to give to the courier?).