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  • RE: Domestic reverse charge procedure - deemed supply

    Hi HMRC Admin 10, Thank you for your fast reply. The subcontractor is VAT registered in the UK that means that they could issue their invoices under the domestic reverse charge procedure if the contractor is registered for UK VAT. Therefore, we think that the contractor maybe required to register for UK VAT as they receive a deemed supply according to VAT Notice 700/1 sec. 2.3. (last bullet point)? Please advise. Kind regards Rainer
  • Domestic reverse charge procedure - deemed supply

    Hi, We have a question regarding the domestic reverse charge procedure. A non-established company is not registered for UK VAT, because they issue their invoice according to the reverse charge procedure for land-related services (VAT notice 741A sec. 7.6.). However, they receive services from their non-established subcontractor which would qualify for the domestic reverse charge procedure, if the contractor was registered for UK VAT. Does receipt of the subcontractor’s services make the contractor liable to be registered for UK VAT? Does a deemed supply according to VAT Notice 700/1 sec. 2.3. (last bullet point) qualify as a taxable supply requiring a VAT registration by the recipient of the service? Thank you in advance. Kind regards 
  • RE: Import VAT claim - owner of goods is not shown as consignee on Import Entry Acceptance Advices

    Dear HMRC Admin 18, Thank you for your reply. It seems that our client has to change the effective date of registration (EDR) back into the past, as they imported goods into the UK prior to the registration date. Therefore, they are liable for taxable supplies prior to the registration date. We are aware how to change the EDR but we have a question regarding our client’s EORI number for UK VAT registered businesses: If our client changes the EDR back into the past, will the validity of their EORI number for UK VAT registered businesses also be backdated so that our client’s customs agent could use the EORI in order to correct the C88 documents for imports prior to their current registration date? Many thanks in advance. Best regards Rainer
  • RE: PVA on Supplementary Declaration Acceptance Advice

    Hi Liz, I think the Supplementary Declaration Acceptance Advice should show a 'G' under the letter E of the Tax Code Information if PVA has been used. Moreover, a 'G' should be shown under MOP. Maybe HMRC could briefly confirm this. Best regards Rainer
  • Import VAT claim - owner of goods is not shown as consignee on Import Entry Acceptance Advices

    Hi, I’m the tax agent for a German company that supplies goods to GB under the incoterm DDP. Prior to our client’s VAT registration they applied for a “temporary” EORI number (for non UK VAT registered businesses) which they provided to their customs agent. Before our client received their VAT number and their EORI number for UK VAT registered businesses they supplied goods to GB under the above-mentioned incoterm. However, the Import Entry Acceptance Advices they received do not show our client with their “temporary” EORI number as consignee but their UK customer with their EORI number/VAT number which means that the customer will probably receive a C79 which includes the import VAT for these imports. Now our client’s customs agent requests a payment for the import VAT from our client but our client has no import documents (Import Entry Acceptance Advices or C88s) that shows him as the consignee to reclaim the import VAT as input tax. Our client confirmed that at the time of the import they owned the goods. What could our client do in order to reclaim the import VAT as input tax? Best regards Rainer