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Reclaiming Import VAT / C79 Certificates

Reclaiming Import VAT / C79 Certificates


I wonder if anyone could be so kind to help me. I am currently waiting on a C79 certificate from H M Revenue & Customs. I have been VAT registered since March 1st, 2011 however I never did receive a C79 certificate as I had to re-register for EORI and was not aware of this until I realised I hadn't been receiving the certificates. My courier, UPS, have now re-allocated all imports from March 1st to my correct VAT number and have advised that this will prompt a C79 and I will also start getting C79's monthly - at least I hope.

As I registered in March, I have aleady completed my first VAT return for the first period (which covered March 1st - March 31st) and now my 2nd return is due by August to cover April to June. 

When I receive the C79 certificate some of the entries on there should hopefully relate to the imports I never claimed for for March - is it possible to still reclaim these on my next return (providing they are on the C79 certificate)? 

How do you record the C79 certificate in your accounts package? Do you treat it as a seperate invoice? I use Kashflow accounting software if it helps. Do I just take whatever is on the C79 certificate and reclaim this on my return? 

Before I was VAT registered I would just record my import duties and VAT into the accounts as an expense (as I receive an invoice from my courier). I assume now I should only be recording the Import Duty & Brokerage fees because the VAT will be a seperate entity which is reclaimed on the return? 

I hope my questions make sense and would greatly appreciate any advice. 


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07th Jul 2011 17:28

Original Shipping invoices
(You can still claim March's on the April - June VAT return)

First, check that the C79 certificate agrees to the total import VAT you were expecting for that period. (by matching it to the original UPS invoice(s) which should detail the import duty separately)
Then, you can treat the import VAT on the C79 like any other normal import VAT.

As far as the bookkeeping goes, you have three choices, (depending on what your software will allow)
You may be able to edit the original purchase invoice(s) from UPS and alter the VAT amounts/splits to the appropriate amounts, if you software will still picking up the correct VAT amounts on your next return.
If not, (or if you find it easier to "see the trail of logic") you could generate a dummy credit note(s) to cancel the original invoice(s) from UPS and re-enter them as new purchase invoices with the correct VAT splits.
Or you can journal the import VAT from wherever you originally coded it to, to the input VAT code, (possibly ensuring that you use the correct VAT codes for your software)

Hope this helps/makes sense.

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By betty2
11th Mar 2012 22:07


Hi ,

I wonder if someone could help me please, 

I have just started working for a new company, and they regular receive the C79 form, this is the first time I have come across them, so need some advice .

They don't get entered in the Sage system currently they keep them for records only ?? ( I am convinced they should be using them to claim back additional VAT??.) 

1st, Question Do these form have to be entered in sage to clam the VAT back for the quarters?..  

2nd Question,  They use various suppliers for freight and the invoices are entered in sage with the VAT break down, would the C79 just be claiming back VAT already entered ?

3rd question, If they should be entered, can they be back dated ?

Thanks in advance . 

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By robguy
21st Mar 2012 10:18

C79 My Way !


I have recently changed the posting for C79 to ensure no VAT is claimed until the C79 arrives.

The FedEx / DHL invoice for Duty, I  post 'admin fees only' usually £10.

I then keep the invoice in the C79 file. I pay via DD so when the whole amount is paid i have a 'unallocated' payment on the supplier account.

When i receive the C79 i post the rest of the Invoice with zero in 'carriage account' T1 and the full VAT amount. 

Doing this i only reclaim the VAT when proof ( C79 & invoice) is in hand. 

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