4 min read
Import VAT Certificates (C79)
If you import goods into the UK, you pay VAT at the border — but you can reclaim this as input tax on your VAT Return. To do this, you need an import VAT certificate, known as a C79 certificate. This article explains what a C79 certificate is, how to get it, and when to use it...
Introduction
If you import goods into the UK, you pay VAT at the border — but you can reclaim this as input tax on your VAT Return. To do this, you need an import VAT certificate, known as a C79 certificate. This article explains what a C79 certificate is, how to get it, and when to use it for reclaiming import VAT.
What is a C79 certificate?
A C79 certificate is an official document that shows how much VAT you've paid on imports. HMRC issues these certificates to allow you to recover the import VAT as input tax on your VAT Return.
The certificate provides a record of the import VAT you've been charged when bringing goods into the UK from outside the country. Without this certificate, you won't have the evidence you need to reclaim the VAT you've paid.
Who needs a C79 certificate?
You need a C79 certificate if you:
- Import goods into the UK from outside the UK
- Are VAT registered
- Want to reclaim the import VAT you've paid as input tax
The certificate is linked to your EORI number (Economic Operators Registration and Identification number). This is a unique identifier you need to import or export goods.
How to get your C79 certificate online
C79 certificates are now issued online every month. If your customs agent or freight forwarder used Customs Declaration Service software to make your import declarations, you must get your certificate online.
To access your certificates:
1. Go to the HMRC online service for import VAT certificates
2. Sign in using details linked to your EORI number
3. If you don't have sign in details yet, you can create them when you access the service for the first time
The certificates become available online each month, covering the import VAT you've paid during that period.
What your C79 certificate shows
Your C79 certificate displays the amount of import VAT you've paid during a specific period. This breaks down the VAT charges by import declaration, giving you a detailed record of what you've been charged.
This information is what you need to complete the VAT boxes on your VAT Return accurately and reclaim the VAT as input tax.
When to use your C79 certificate for your VAT Return
You use your C79 certificate when completing your VAT Return to reclaim import VAT as input tax. The import VAT shown on your certificate should be included in Box 4 of your VAT Return (VAT reclaimed on purchases).
You should claim the import VAT in the VAT Return period in which the certificate is issued, or in a later period if you haven't received the certificate in time. Keep your C79 certificates as evidence in case HMRC asks to see them.
Make sure you only reclaim import VAT on goods that you're using for your VAT-registered business activities. You cannot reclaim VAT on goods for personal use or exempt activities.
Technical issues and support
The online service for C79 certificates may run slowly during busy periods. Before attempting to access your certificates, you can check HMRC's service availability page to see if there are any known problems with the Customs Declaration Service.
If you experience difficulties, this may be due to high demand rather than an issue with your account or EORI number.
Keeping records
You must keep your C79 certificates as part of your VAT records. HMRC requires you to retain these for at least six years, as they may ask to see them if they check your VAT Returns.
Store your certificates securely, either as digital copies or printed versions, alongside your other VAT documentation such as invoices and VAT Returns.
If you don't have an EORI number
To access C79 certificates, you need an EORI number. If you import goods but don't have an EORI number, you'll need to apply for one before you can get your certificates.
Your customs agent or freight forwarder should have used your EORI number when making import declarations. If you're unsure whether you have an EORI number or what it is, check with the agent who handled your imports or apply for one through HMRC.
Sources
This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.
Related Articles
VAT on Exports and Goods Sold Abroad
If you sell goods to customers outside the UK, you can usually zero-rate those sales for VAT — meaning you charge 0% VAT instead of the standard rate. However, to apply zero-rating, you must obtain and keep the right evidence that the goods have actually left the country, and...
Paying VAT on Imports
When you import goods into the UK, you'll need to pay VAT and any customs duty that applies. However, if you're VAT-registered, you can use postponed VAT accounting to declare and recover import VAT on the same VAT Return, rather than paying it upfront. This guide explains your payment options,...
Postponed VAT Accounting for Imports
Postponed VAT Accounting (PVA) lets you account for import VAT directly on your VAT Return instead of paying HMRC upfront at the border. This improves your cashflow because you declare and reclaim the VAT in the same return, rather than paying it first and waiting to recover it later. This article...
VAT for Northern Ireland Businesses
Under the Northern Ireland Protocol, Northern Ireland follows EU VAT rules for goods while remaining part of the UK's VAT system. This creates special VAT requirements when goods move between Northern Ireland and Great Britain, or between Northern Ireland and EU countries. The...
VAT on Distance Sales to EU Customers
If you sell goods online to consumers in the EU or Northern Ireland, special VAT rules apply depending on where your goods are located when sold and their value. The Import One Stop Shop (IOSS) scheme allows you to collect and pay VAT on low-value imports through a single mont...
VAT on Digital Services to Consumers
When you supply digital services like e-books, apps, streaming content or software to consumers, VAT is charged based on where your customer is located, not where your business is based. This means UK businesses may need to charge foreign VAT rates or register overseas, whilst...
VAT for Online Marketplace Operators
If you operate an online marketplace in the UK, you may be responsible for charging and accounting for VAT on sales made by overseas sellers through your platform. Your VAT obligations depend on where the seller is established, where the goods are located when sold, and the va...
VAT Place of Supply Rules for Services
Working out where a service is supplied for VAT purposes — known as the "place of supply" — determines which country's VAT rules apply and who accounts for the tax. The rules differ depending on whether you're supplying services to another business (B2B) or to a consumer (B2C)...