🇬🇧 Where to find information on the import VAT for your shippings to GB

If you sell goods to GB, we ask you to provide us with the values for the net totals and the import VAT assessed on them in certain cases in your customer dashboard. 

Where can I get information on the import VAT I have paid at the border, as well as the amount of VAT to be accounted for in the next VAT return due to Postponed VAT Accounting (PVA) usage?

1. From your logistics service provider

Your logistics service provider can provide you with information on how much import VAT was paid at the border. If you have asked them to use Postponed VAT Accounting (PVA) for certain shipments, they will also be able to tell you the amount of VAT due on your sales, which have to be reported in the next VAT return.

2. Post from the British tax authorities (HMRC)

The HMRC sends C79 documents by post to sellers who have paid import VAT on shipments at the border on a monthly basis. These documents list the import VAT paid at the border in the respective month. However, these documents may be sent with some delay, so they may not arrive in time to enter the values into our import VAT form. Furthermore, the document only shows the import VAT paid at the border, but not the tax to be reported in the VAT return in cases where PVA was used.

In any case, keep the C79 documents you receive. In the event of a compliance check, they will serve as evidence that the import VAT has been paid, and therefore was legitimately reimbursed in the subsequent VAT return.

3. On the websites of the British tax authorities 

Via the Customs Declaration Service (CDS) portal of the British tax authorities, both the import VAT paid at the border and the VAT on sales where PVA was used can be accessed. In order to get access to the data, you must register with both the CDS and the HMRC websites. 

The individual steps are explained below. 

3.1 Requesting and receiving the credentials for the HMRC portal

If you want to have access to the portal, please let us know via request in your Taxdoo Helpcenter.

You will receive two emails:

• One directly from HMRC with your user ID (12 digits).

 

• One email from our local partner with the temporary password assigned to this user ID.

If you receive only one of the two emails, please let us know via Taxdoo Helpcenter.

The password is only valid for a short time, so please log in to the HMRC portal as soon as you receive it. You will then be asked to change it. Please keep the temporary password.

 

3.2 Log-in and registration in the Customs Declaration Service Portal  

Please have the following documents/information ready:

• The address data of your company
• Your email address
• The date of your VAT registration in the UK (you can find this on the registration confirmation in the upper right corner at "effective date")
• Your EORI number for the UK
• Your login details for the HMRC portal (see 3.1)

Please use this link to log in to the portal with your login data for the first time. 

Click on the green button, "Get Access’’

Enter your 12-digit user ID and your password in the corresponding fields and click on "Sign In".

Please fill in the following fields as indicated and then click "Continue":

• Enter your email address into the new, empty field.

• Then confirm your email address by selecting "Yes, this is the email address I want to use".

• You will now receive an email to the specified email address with a link for verification. Please click on the link in the email. This will automatically take you back to the CDS website.

• Here you will be asked again to enter your email address, after that you will get the verification confirmation of your email directly in the CDS.

• Now you will be asked to provide further information about your company. Please select the third point "rest of the world" in "Where is your organisation established".

• In "What do you want to apply as?" please select the first item "an organisation".

• In the next window, enter your EORI number.

• Please enter the name of your company as registered and as it is available to HMRC. If you are unsure, you can see on your registration confirmation under which company name you are registered with the tax authorities.

• Please select "No" when asked if you have a Unique Taxpayer Reference.

• Please enter the address under which your company is registered with the tax authorities in GB.

• You will then be asked for the date of your company's VAT registration in the UK (you will find this on the registration confirmation in the top right-hand corner under "effective date".

• Please enter your first and last name, your email address and your phone number, including the country code (0049 for Germany). The entry of a fax number is optional.

• Afterwards you will be asked to confirm your address data. If they are correct, select "Yes".

• Your registration is almost complete now. Please check all your data again in the final overview. If everything is correct, then click on "Send".

Within the following two hours, you will receive an email from CDS confirming that your access has been activated.

 

3.3 Assigning access rights

The process is not yet finished with the registration in the CDS portal. You first have to log in to the HMRC gateway to assign access rights. To do so, please access this link. 

• Log in with your 12-digit user ID and password.

• Select "Manage account" from the menu bar. 

• Scroll down to "Account access" and select the second link "Give a team member access to a tax, duty or scheme".

• Under "Actions" select the link "Manage team members".

• Check the box of the team members you want to give access to the CDS portal and confirm with "Save".

• Your access  to the CDS is now fully set up, and you can log in via this link and view and download the reports on your import VAT paid at the border and the VAT to be declared through PVA.

Why, where and how you have to enter these values in your customer dashboard, is explained in our support article about import VAT.