C79s for VAT returns - when are they needed?
Discussion
When my business imports items I pay VAT at the border to the courier. I've noticed that some couriers are better at passing this information to HMRC than others and I don't always receive a C79 certificate in the post afterwards.
Someone has told me there is a threshold of something like £600 (value of goods) and if the value of the VAT claim is below this then i can claim back the input VAT on my VAT returns without having a C79 just using the invoice - can anyone confirm if this is correct? Or do we literally need to have a C79 for every penny import input VAT claimed?
Someone has told me there is a threshold of something like £600 (value of goods) and if the value of the VAT claim is below this then i can claim back the input VAT on my VAT returns without having a C79 just using the invoice - can anyone confirm if this is correct? Or do we literally need to have a C79 for every penny import input VAT claimed?
Gassing Station | Business | Top of Page | What's New | My Stuff