Jay Cooke

VAT will be applicable but there should be no customs duty. The courier/postman may require payment of this VAT before delivery and there may also be a admin charge from the courier/postman for dealing with the import for you.

Is the email you are using this one? ISBC.eoricontact@hmrc.gov.uk If so, they are usually good at replying in a reasonable timeframe (1-2 weeks). Presumably you have an EORI not tied to your VAT number, but that you do have a VAT number, so have you tried just applying for an EORI number here https://www.gov.uk/eori and the screens will ask if you are VAT registered and will then process the EORI matching your VAT number. Use the new/matching EORI for all your imports going forwards, also worth while registering for CDS/Postponed import VAT accounting.....you still need to cancel your "old" EORI but if you've emailed HMRC then you've done all you need to do /can do.

It is unsporting when recharging a cost, to charge the gross plus VAT. As CraigF has stated, if the supplier is able to reclaim the VAT on the costs/general expenses they buy in, when recharging onto the customer the supplier should simply recharge the net amounts of those expenses plus VAT, that way the customer is paying the same amount as if the customer had paid for these expenses themselves. However, there is nothing in the legislation that compels a supplier to recharge net plus VAT (although it is good practice), the supplier can add a mark-up if they want to, depends on the contract T&Cs, but in my experience, a phone call to the supplier to explain that by charging VAT on top of the gross, means the supplier benefits/makes an unintentional mark-up/profit and that you as the customer lose out, usually the supplier will reissue the invoice as there is no loss to them, especially if you have an ongoing relationship with them.

If the sole trader is registered for VAT, as HMRC have stated, sales thereafter are subject to VAT/normal VAT rules (ie, some sales might be zero rated if goods are exported from the UK to overseas customers and some supplies might be zero rated if the sole trader is selling childrens clothing or basic foods like bread and milk), otherwise, the sole trader should have been collecting VAT from customers on each sale made. In situations where a VAT registered trader has failed to charge VAT, you would treat sole trader income as gross and extract VAT from the gross turnover and that is declared to HMRC on the outstanding VAT returns. For example if turnover for the year was £100,000 then to find the VAT you multiply by 1 and divide by 6 (£100,000 x 1 / 6 = £16,666 VAT due to HMRC). On the personal tax side, there is an overstatement of income/profit (reflecting the £16k of VAT going to HMRC), so there would likely be a reduction in personal tax liability which might offset some of the VAT liability. If you submit Nil VAT returns knowing sales have been made that are subject to VAT, this would be a deliberate submission of a knowingly inaccurate return and the penalties can be between 20%-70% of the VAT not declared (so the VAT not declared plus a further 20%-70% penalty).

Some printed matter is zero rated regardless of whether the goods are exported from the UK or not (books, magazines, newspapers, etc). Assuming that the printing you have supplied is not naturally zero rated (diaries, etc), then the supply is standard rated. The place of supply for goods is where they are at time they are supplied (UK) and you can only zero rate if you export the goods outside the of the UK. You can only zero rate goods when you have proof of export - https://www.gov.uk/hmrc-internal-manuals/vat-exports-of-goods-from-the-uk/vexp30400 Also this link section 6 https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-notice-703#sect6 You will not have any proof of export if you have delivered the goods to a UK address. Even if the customer intends to export those goods to Israel later on (under Groupage rules, see section 7.5), you don't have the proof that they have or will do this unless you have a contractual term that requires the customer to give you proof of groupage export if they want to have the supply zero rated. If you had a VAT inspection and HMRC asked you for proof of export, you haven't got anything, HMRC would then likely assess you for the VAT that you failed to charge.

Go into your government gateway for VAT and go to bank details section, you can add bank details for refunds, so future refunds will go direct to the bank account. For the cheque you have now, you need to write to HMRC and send the cheque back, asking them to cancel it and make the refund to your bank account (which you have now set up via your gateway). Address to write to is HMRC, VAT 3 unit, DMB 613, BX5 5AB.

Are you sure that your watches are eligible to be sold under the 2nd hand margin scheme? When the goods enter the UK, they will be subject to import VAT, because the goods you have purchased have been charged with VAT, then they can't be margin scheme supplies. Brexit kind of messed with margin schemes a lot. Check this link first https://www.gov.uk/hmrc-internal-manuals/vat-margin-schemes/vatmarg07000 Also this link https://www.gov.uk/vat-margin-schemes/eligibility "Antiques and collectors’ items - Antiques are goods that are over 100 years old. Collectors’ items are stamps, coins and currency and other pieces of scientific, historical or archaeological interest. Not all items that can be collected are eligible for a margin scheme." So it might be that your watches are classified as antiques, or maybe not, depends on the shipping paperwork the seller sends with the watch and how DHL interprets that paperwork. If DHL are doing the shipping, if DHL know your GB VAT number, they are probably declaring the import VAT to your postponed import VAT Account, so that all you see from DHL is their import duty recharge and their service/shipping fee. With postponed import VAT, the courier (DHL) does not need to pay the import VAT on day of import (they do have to pay the import duty on the day), instead, the courier can assign the import VAT liability directly to your VAT number and you have to access the monthly import statements via your government gateway and account for this VAT on your VAT return. To access postponed VAT statements you first have to register for CDS, use this link here to register for it and then use same link to access your monthly postponed import VAT https://www.gov.uk/guidance/get-your-postponed-import-vat-statement

https://www.gov.uk/government/publications/revenue-and-customs-brief-7-2021-vat-liability-of-charging-of-electric-vehicles/revenue-and-customs-brief-7-2021-vat-liability-of-charging-of-electric-vehicles Why are EV drivers unable to obtain a receipt? When I charge my car at a public charger, I can get a receipt. Different charger networks have different rules. It should be much easier than it currently is but I guess the EV network is still in the developing stage.....try getting a VAT receipt from Amazon, just as painful but an email order confirmation is not a VAT invoice, you have to go into your order and request a VAT invoice, etc.

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No need to worry, when paying by direct debit, HMRC will check that on the 7th of the month that i) you've filed your return on or before the 7th and ii) that you've an active direct debit setup. If that is the case, HMRC will request funds around 3-4 days AFTER the 7th deadline (depending upon weekend/bank holiday). Your payment is not late and there is no penalty. It's not 5 days late, it is three working days later. Link here https://www.gov.uk/pay-vat/direct-debit "Once you’ve set up the Direct Debit, payments will be collected automatically from your bank account 3 working days after the payment deadline on your VAT return. If you file your VAT return late, your payment will be taken 3 days after you file the return."