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C79 - matching to VAT paid

Import VAT not always shown on invoice

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Quick query.

Business occasionally imports good from US, on which import VAT is paid and reclaimed upon receipt of C79. It's easy to tie up amounts when the business is invoiced directly by the shipping company. However, occasionally the seller pays for shipment and doesn't show a VAT breakdown on the invoice, but the C79 comes through showing VAT paid. 

Can this amount be claimed on the assumption that it's rolled into the cost?



Replies (5)

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By Wanderer
06th Dec 2019 11:14

I would.

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By Roland195
06th Dec 2019 11:54

In this case, my understanding is that all that matters for VAT purposes is what's on the C79. HMRC are quick to deny claims the other way round and where the certificate is dated in a later quarter than the invoice.

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By Les Howard
06th Dec 2019 12:32

I am aware of a high error rate in C79s. Since the VAT shown on a C79 is your input tax, I would want to check that it is arithmetically correct before claiming.

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Replying to leshoward:
By lionofludesch
06th Dec 2019 13:56

leshoward wrote:

I am aware of a high error rate in C79s.

More HMRC software that isn't reliable, Les ?

They wouldn't accept excuses if the boot was on the other foot.

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Replying to lionofludesch:
By Wanderer
06th Dec 2019 14:03

And weren't they messing them up last year following them outsourcing their production. Overall the C79 process causes a lot of hassle and adds very little / nil benefit to business. I will often claim small amounts without a C79 where I have commercial evidence. You can end up chasing your tail for months trying to get the correct documentation from yet another inefficient HMRC system.

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