Customs oldtimer

It is possible for a UK business seller to charge VAT at zero rate if the goods are being exported from the UK. To do this it is the responsibility of the seller to hold the evidence of export from the UK . If the seller has any doubt they will not get this evidence then they may charge the standard 20% VAT. It is therefore normal for the seller to also be the exporter of the goods . In this way they are certain the goods are exported. There is not a general requirement to hold an export license for most goods in the UK. It is however a requirement that the exporter of the goods is established in the UK.

The import VAT calculated by HMRC is based on the customs value of the goods plus the customs duty (if any) plus cost of inland transport from the port of arrival to your premises. Customs value is usually the invoice value plus freight and insurance ( if not already included in the invoice value) plus any adjustments such as royalties if applicable. Your exact situation is unknown therefore the comments were made as It would be unusual for the PVA amount's alone entered on your VAT return to cause a repayment situation. The import VAT amounts that appear on your PVA statement are taken from the customs declaration made by your customs agent and calculated by HMRC . The PVA amounts in box 1 and 4 should be taken directly from your statements. Both figures in box 1 and 4 should therefore be identical so a net zero impact on your VAT return.

Before submitting a VAT return form a reclaim I would just double check that you have accounted for the figures on your PVA statement as required on your VAT return. You must enter the postponed VAT amounts in both boxes 1 and 4 so you effectively pay and reclaim the import VAT simultaneously.

Yes that is correct. Postponed import VAT can only be used if you are GB VAT registered and are therefore able to report the import VAT on your VAT return .

Hi wfhauto The answer will depend on whether you are VAT registered or not. If you are not VAT registered then you cannot reclaim VAT you have paid or charge VAT on sales. If you are VAT registered then then you would account for VAT paid on purchases in your VAT return effectively reclaiming it. Sales out of the UK can be zero rated (ie you charge VAT but at a zero rate) provided you have proof of export such as the customs export declaration .

This is confusing you have said you are VAT registered in previous posts and also registered as an overseas seller. The answer has been given based on goods being imported in your own business name.

No you do not need to register for VAT to import goods into the UK . You will be charged import VAT and possibly import duty when you import. As you are a company you will however need an EORI number. This is an importer exporter registration number . https://www.gov.uk/eori

Hi just to clarify. If the import is made with a non VAT EORI or VAT number a C79 would not be issued or generated. I would suggest instead that you try to get a copy of the declaration made from the courier and keep this as evidence of the import VAT relating to the import.

Hi Gazza1025 It depends on where the place of supply for VAT is. If your supplier doesn’t have a presence in the UK but are making vatable supplies in the UK then they are regarded as a non established taxable person (NETP) . So for instance If your supplier is importing their own goods into the UK or holds stock in the UK prior to sale then the supply is in the UK . In this case they would invoice showing their UK VAT number.

Hi Nick Firstly why are you wanting to set up a UK Ltd company if you are not trading in or with the UK? If neither you or your business premises or business activity is in the UK then it is not possible to register a UK Ltd company. As the UK is no longer part of the EU you will need to comply with your own country’s or EU requirements or both. VAT is due on all imports into the EU of any value.