VOT

Dear all, Our company is a NETP with VAT number in the UK which imports into the UK to sell through Amazon. The issue is that we had never reclaimed any VAT paid on C79s since November 2022, leading to a total of 2.061,25 pounds not included as deductible in the VAT returns, the total tax base is 10.306,25 pounds. These amounts have been extracted by adding up all the C79 certificates not reclaimed. Our questions is what would be the best way to proceed here, should we include all the amounts in the Q4 of 2023 or is there any other VAT procedure of the HMRC to request the repayment of VAT? As far as I know, VAT has to be neutral and we have the right to reclaim VAT of up to 4 years back.

Sorry, I didn't mention that the total VAT of past C79 that we would like to reclaim in the Q4 is 2.061,25€ and the taxable base is 10.306,25€.

Hi all, Our company has been VAT registered in the UK since 2021 as non-established business with place of establishment in DK. The company only activity in the UK is selling through Amazon, however, the goods always have to be imported into the UK and VAT has to be paid upon those importations. Until now, we have 11 C79 certificates that have not been included in any VAT return in the past, because AMZ VAT services didn't include them. Now in the Q4, we would like to reclaim all that VAT paid. What would be the best way to proceed? Should we just include all the VAT of the C79 certificates in the Q4 or is there any other procedure? Thanks in advance.