VAT recovery feasibility for import declaration under differen entity's EORI number

Dear HMRC, Could you please let me know whether it is mandatory to match the VAT number and EORI number for the import declaration? Our HQ(headquarter) is in US. US HQ holds the title of the goods, so I understand they have to import and pay the VAT to recover the VAT. UK entity doesn't hold the title of the goods at all. Could we reclaim the VAT under below set up? - Importer EORI: UK company - Declarant EORI: UK company - Buyer: US company - Domestic Duty Party: VAT# of US company So we use UK entity as an importer, but declare US HQ entity's VAT number with using fiscal representative. We declare US HQ as a buyer and US HQ pays the VAT. Invoices show US entity as the owner of goods. Could you please let me know whether US HQ entity is eligible to reclaim the VAT for this import? Or should we have to use US HQ's EORI number and VAT number for the imports? This makes an issue to comply with other import regulations because importer regulations accepts UK entities to register their system to submit report, etc. Thank you Erin

Hi,
If the goods are imported in to the UK, then only the importer of record have a right to deduct the VAT as input tax. The importer of record will use their EORI number on the import declaration. This will then produce a digital C79 form which will be used as evidence for input tax recovery. You can see guidfance here:
Check how to get your import VAT certificate (C79)
Introduction to input tax
Thank you.