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Where Taxpayers and Advisers Meet

VAT on import

pjclar02
Posts:163
Joined:Wed Aug 06, 2008 3:43 pm
VAT on import

Postby pjclar02 » Sun Jun 24, 2018 4:08 pm

If a company uses an import agent to import goods into the UK, so the import agent then invoices the company for their services, plus the VAT and duty - would the C79 be issued in the name of the import agent or the destination company? HMRC are requesting C79s to support an input VAT reclaim, but the company has a VAT invoice from the agent so surely this is sufficient?

les35
Posts:635
Joined:Wed Aug 06, 2008 3:09 pm

Re: VAT on import

Postby les35 » Mon Jun 25, 2018 9:00 am

If the C79 is in the name of the Agent, I would expect the Agent to re-invoice the client, showing the correct VAT. HMRC should accept this for input tax deduction.
If HMRC do not do so, then you should ask them to exercise their discretion to accept alternative evidence, ie: the original C79.


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