We have a client who imports materials from Germany. Invoices are approx 3000 euros.
The supplier has told our client that there's nothing further to pay and the VAT and import duty "is all dealt with" but the invoice refers to terms being DAP (Incoterms 2010).
The goods arrive at my client's premises in the UK and the invoice shows that the supplier has a GB VAT number and EORI number also, but no VAT amount is specified on the invoice.
I was under the impression that DAP Incoterms would mean that my client would have to pay the import VAT, customs clearance, duty etc however there's nothing. It sounds like it's really DDP. I have however read about "DAP cleared" or similar extensions where the seller does deal with customs clearance, however the cases all still refer to the UK importer dealing with recovery of import VAT.
That isn't happening however. An import declaration C88 would be received with a C79 if it's really DAP so I'm a bit concerned as I'm worried they will struggle to reclaim any later assessed VAT without it.
What do people make of this? Not my client's problem? Or should they clarify that it's really DDP or "DAP cleared"? How would the goods get to them under DAP without VAT being paid somewhere along the line?