Jason Croke

If you do not want to use accounting software that is MTD compliant, then you need to Google "bridging software for VAT". Bridging software is basically a website where you upload your VAT return data and the website then transmits the data to HMRC. there are hundreds of different websites that offer this, some are free, some charge per filing, they generally send you an excel spreadsheet template which you can populate with your sales/purchases and then the template is importer into the website , the website asks for your gateway login details and then files the return for you. MTD has been mandatory for all VAT registered businesses since April 2022 and HMRC turned off the ability to file via the gateway last month. MTD is not just about filing the returns digitally, it is also about ensuring you record the sales/purchases correctly in your accounting software or spreadsheet.

A receipt is often issued by retailers via a shop till and a receipt is sufficient evidence for reclaiming input tax. If you have a receipt then as long as the receipt has a date (tax point), description of supply (car wash, coffee) and total amount showing, then input tax be reclaimed as long as you are satisfied the retailer is VAT registered.

The request for earlier certificates appears broken. I've a number of clients in the same situation, they've all clicked the link and supplied their email details and nothing. HMRC's suggestions to use the CDS email address should be more fruitful, but HMRC need to either remove the link from the CDS menu or fix it so that it works.

Yes, voluntary disclosure/VAT652 is required, or you can write a letter to the VAT Error Correction team, but the form is easier as can also be filed online using your still valid VAT gateway. https://www.gov.uk/government/publications/vat-notification-of-errors-in-vat-returns-vat-652

"Customs charge" and "released from customs" usually means import duty.....goods over £135 are subject to import duty, what rate of duty, depends on what the goods are and their origin. If a toy drone is made in China and shipped to a warehouse in France and then you ask that French warehouse to dropship from France to UK, the origin of the drone is still China and if the UK has import duties on Chinese made drones, then it'll have import duty applied when the goods enter the UK. VAT is calculated on the duty inclusive price. So if your goods are valued at £200 and the duty on these items is 5% then the revised value of the goods is £210 and then we add import VAT (£210 x 20% = £42 VAT). So if your website charges the customer £240 (being £200 for the goods plus £40 VAT), when the goods enter the UK, the freight agent will have to pay £10 import duty and an additional amount of VAT of £2, which they will then recharge back to you (£10+£2+admin fee). So for every £240 product you sell, you are making less because you've not factored in import duty on goods/shipments over £135. You need to speak to your Accountant - you might be a very small company/start-up, and most start-ups try and Google their way out of problems to save money/paying for advice, but if you get this wrong, you may see your margins disappear. Whether your customer pays double VAT depends on what shipping invoice is sent with the product, what the Incoterms are (DAP/DDP), what instructions are given to the freight agent/shipper, etc. HMRC guidance on importing is here https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk

Whilst waiting for HMRC to respond, I've made 3 different requests for postponed statements (for three different clients), the screen asks for your email address and a promise to email you the documents within 48 hours. It's been over a month now and nothing at all. For all 3 clients. Either the function simply doesn't work or the requests are being processed manually by someone at HMRC and they have a massive backlog......and no, the request hasn't gone to spam.

Once a VAT number was issued, it would usually take approx. a week before HMRC's database were fully updated. Since August, the time to update the databases is taking about 2 weeks, I do not know why it now takes longer but it is taking longer. It is annoying because online marketplaces and freight agents rely entirely on the VAT number/EORI checker to validate the business.