Import VAT - reclaim when first registering

Is the 4 year allowance still applicable

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We have a client who are looking to register for VAT. They have previously imported equipment from China and have incurred import VAT. Are we able to make the claim under the regular time constraints as if it was normal input VAT suffered on equipment purchased in the UK?

Replies (3)

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chips_at_mattersey
By Les Howard
23rd Nov 2017 09:44

The pre-registration input tax rules apply to imported goods, just as to goods bought in the UK.
Usual rules apply.

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RLI
By lionofludesch
23rd Nov 2017 09:47

Agree. Import VAT isn't special - other than it's collected in a different way.

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By acty
23rd Nov 2017 13:30

In this case how would you attain the relevant evidence. If no EORI number and no c79 issued. Could that be backdated?

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