VAT deferment etc - am I liable

I cannot work out how my imports are getting to me?

Didn't find your answer?

I have been receiving deliveries from EU (CZ) since the start of the year. Fairly significant ones on trucks etc.

I have a deferment account and also am using PIVA.

Nothing is showing on those accounts, and no-one is asking for any money.

I can't work out what has happened to my import VAT.

My supplier assures me he is doing things correctly his end.

Do I need to worry, or can I just wait and see if something turns up in due course?

(fully recoverable trader etc)

Replies (6)

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Enron
By Truecon
19th Apr 2021 16:16

Check the invoices that the client is receiving from the import courier. If the couriers do not have the correct documentation and EORI numbers etc, I understand they sometimes charge relating deferred VAT and duties on their invoices. (An easily missed claim back for some who do not catch this)

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Replying to Truecon:
Routemaster image
By tom123
19th Apr 2021 16:23

Thanks - thing is, I am 'in house' and have the supplier invoices..

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Replying to tom123:
Enron
By Truecon
19th Apr 2021 16:32

Check the courier invoices if you are bringing in the goods. if your supplier if providing the courier, I do not know.

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VAT
By Jason Croke
19th Apr 2021 16:27

If you've registered for PIVA (via Customs Declaration Service/CDS) then a couplr of things to check :-

1. The import statements only shop up when you log into your government gateway using the CDS link https://www.gov.uk/guidance/get-your-postponed-import-vat-statement if you just log into your government gateway normally then they don't seem to appear.

2. Check your supplier is using your correct EORI number, your EORI number should be your VAT number with GB at the front and "000" on the end.

3. Sometimes your EORI number may not be the same as your VAT number, for example if you applied for a temporary EORI number whilst awaiting VAT registration, when you are VAT registered, the temporary EORI may still be active/over-ride your permanent EORI number.

4. As Truecon has posted, the freight agent might be recharging back to the supplier who may be unawares.

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avatar
By Wanderer
19th Apr 2021 16:41

Tom
More than one client in exactly the same position as you.
No C79's received in post.

No statements on:-
https://www.gov.uk/guidance/get-your-postponed-import-vat-statement

No C79s nor statements on:-
https://www.tax.service.gov.uk/customs/payment-records

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Routemaster image
By tom123
20th Apr 2021 10:35

@Jason - thanks :

1) Yes, I am using the CDS Link - shame it's not on normal GG, but there you go..
2) and 3) all standard in our case,
4) I will try and ask our supplier.

@Wanderer - glad to know it's not just me :)

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