Client is VAT registered but does not normally import. They have been purchasing small amount from overseas and goods were sent by courier companies eg. DHL, UPS, etc . The courier company charges them Duty/VAT invoice and they have to pay off the invoice before the goods are release. As they do not normally import, so they do not have an EORI number.
My questions are:
1) Can the VAT on Import be claimed? They do not have a C79 certificate as they don't have an EORI number.
2) Do they need to get an EORI number?
3) If they do, are courier companies going to use PVA instead. I read that DHL uses PVA by default for VAT registered customers.
Oh... so it doesn't matter even though the invoice for Import VAT was addressed to the supplier... and also paid by them?
Recently downloaded C79 certificates that shows declaration made by courier company.
On investigation, the invoice was by the courier company to our supplier which is part of a Group company (with their name and oversea address).
Our supplier is from EU and does not have a UK VAT number, so when they issue us an invoice, it is zero rated.
1) Can we claim the import on VAT even though we do not have an invoice to support?
2) What can be done in order to claim the vat back?