This article gives you a guide and overview to Import VAT Certificate (C79).
What is a Form C79?
When you pay VAT on imported goods, you are required to hold official evidence of the VAT paid before it can be recovered as input tax.
This evidence is known as a C79 form.
The Economic Operator Registration and Identification (EORI) Scheme was implemented in the UK and EU on 1 July 2009.
You will require an EORI number if you import from or export to countries outside of the EU.
The VAT on the form C79 must be declared on the VAT Return in box 8.
How to Get a Form C79?
How you get your import VAT certificate depends on how you (or someone acting on your behalf) made the customs declarations for your goods.
If the person making declarations used both the Customs Handling of Import and Export Freight (CHIEF) service and Customs Declaration Service, you’ll need to combine the amounts to put on your VAT Return.
During the week commencing 4 May 2020 import VAT certificates (C79) for March began to be reissued.
This is because some customers were:
not issued with a C79 for March.
issued with data for February 2020, rather than March 2020.
You should use the most recent C79 that you received, as this contains the correct information.
If the person making declarations used the Customs Handling of Import and Export Freight (CHIEF) service you’ll get your C79 certificates sent to you in the post.
If the person making declarations used the Customs Declaration Service you will need to get the certificate online – which will be available monthly.
You will need a Government Gateway user ID and password which is linked to your EORI number. If you do not have a user ID, you can create one when you get your import VAT certificate.
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