Reclaiming VAT on sample products

Reclaiming VAT on sample products

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Hi Everyone,

I've been searching related information, but it seems that there is no direct answer for this.
Unfortunately I also don't have an account who can help.
I will much appreciate it if any of you could answer my question!

I used DHL to deliver samples from China to the UK, and import VAT  is paid to DHL.
As there is no output VAT, so I don't know if I can use C79 (I've received it) to claim it back.
Or, should I request C88 instead of C79?

Many thanks!

Replies (5)

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By the_drookit_dug
08th Dec 2020 16:13

Are you making taxable supplies?

If 'Yes', then if the figures per the DHL invoice agree to the C79, reclaim the VAT suffered in your next VAT return.

If 'No', then you can't recover the VAT suffered.

Thanks (0)
Scalloway Castle
By scalloway
08th Dec 2020 16:17

It is just a cost of doing business so reclaim it if you are VAT registered.

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By lukkauk
08th Dec 2020 16:25

No, I am not.
It's some samples for giveaway stuff.
So it won't be sold no matter this stage or when it's mass production.

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Replying to lukkauk:
Scalloway Castle
By scalloway
08th Dec 2020 16:42

But do you make other taxable supplies? There is more information on business gifts and VAT here

https://www.gov.uk/guidance/business-promotions-and-vat-notice-7007#sect2

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By Paul Crowley
08th Dec 2020 16:45

You really need an accountant
Similar Vat questions for a year

https://www.accountingweb.co.uk/any-answers/import-vat-reclaim-supplies-...

This one said you were registered for VAT

The VAT on notebooks question said they were for company use

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