Reclaiming import VAT on goods imported, then re-exported

If we import goods into the UK in bulk on our EORI and pay import VAT, then fulfil orders to EU consumers from this inventory, can we reclaim VAT on the goods that were re-exported to an EU member state? If so, is there guidance on this process? Thanks!

Hi,

If you import goods for a subsequent re export of thiose goods then you are entitled to recover the VAT as input tax if the conditions are met as per the guidance below:

Introduction to input tax

Thank you.

Hi If Import VAT is paid at the time of entry to the UK and you are VAT registered then a C79 document will be available in your CDS dashboard. You can use this C 79 to reclaim the import VAT through your VAT return. There are rules about eligibility for import vat recovery . https://www.gov.uk/guidance/get-your-import-vat-certificates Details of how to record this in your VAT return https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return You would zero rate the export. If you are not VAT registered there is no claim mechanism, you may however wish to use a special customs regime https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair