HMRC clears up confusion over import VAT certificates

HMRC has clarified which import VAT certificates (C79) to use for March 2020

During the week commencing 4 May 2020, import VAT certificates for March began to be reissued. This was because some taxpayers were:

• not issued with a C79 for March
• issued with data for February 2020, rather than March 2020

HMRC says taxpayers should use the most recent C79 they received, as this contains the correct information.

The department has apologised for any inconvenience caused.

A certificate is needed as evidence of VAT paid on imported goods so that it can be recovered as input tax.

HMRC sends out certificates to the VAT-registered person whose VAT registration number is in box 8 of the import declaration.

These certificates cover accounting transactions made in each calendar month and are generally received by the taxpayer around the 24th day of the following month to when the imports took place.

Declarations made using the Customs Declaration Service

A taxpayer making declarations using the Customs Declaration Service will need to get the certificate online.

To do this they will need a Government Gateway user ID and password which is linked to their EORI number. Where a user ID has not been set up, this can be created when the taxpayers gets their import VAT certificate.

Get your certificates if you use the Customs Declaration Service.