We have a query regarding errors on imports resulting in either an underpayment or overpayment of VAT.
We have noted a few errors on the Import Entry Acceptance Advice from DHL, an example being we exported an item owed by our company as RGR 2300000 as this was for a loan. This was returned to us under 4000000 as home use. This should have been returned to us as 6123000 and no VAT is due. We have requested an replacement entry acceptance advice to correct this.
The question is can we reclaim this VAT on our return before we receive the replacement entry from DHL?
Hi, we are a business that occasionally exports to Northern Ireland from the UK. We currently hold an Ireland EORI number but we have received a letter from HMRC advising us that we may no longer be able to have this because we do not have a permanent business establishment in Northern Ireland. We would like to continue with our Ireland EORI number but because we would only use this occasionally would this be possible? Furthermore we understand that we can ship goods to Northern Ireland using the TSS.
Our shipments are done by our courier company and not directly from us, would the courier company need to apply through TSS? We have signed up to the TSS service.
We are signed up for PVA. We also have a montly deferment statement.
Please can you advise what we should do with the Monthly Import VAT Certificate (C79) statement. For our March statement it shows a VAT payment which is on our montly deferment statement and two amounts of VAT for imports neither on the PVA statement or the Deferment statement.
Can anybody advise if we should just file the C79 or whether we need to do anything with this?