piotrkosa

The question is: in what way (if at all) should the purchase of goods from Poland be shown on the VAT return? Here’s the situation: normally, when I purchase goods from a supplier, my customs agent files an import declaration, and I then receive a statement from HMRC confirming the declaration. Recently, I started selling in a dropshipping model and sold a few products online. The sales were accounted for by me with VAT included. Each product was valued below £100. My supplier from Poland ships the goods directly to my customers in the UK. The courier service they use files a consolidated import declaration in their name and then delivers the goods to my customers in the UK. Now, I’ve received a consolidated invoice for the purchased goods sold, valued at £500, but I do not have a customs document for the import. Should I report this purchase in my VAT return as if I applied postponed accounting, or should I not report it at all?