Why a C79 certificate is important

Why a C79 certificate is important

The C79 serves as proof that you have paid import VAT. As proof that you’ve paid import VAT, HMRC will usually send you a certificate (form C79). C79 certifications are distributed on a monthly basis.

Before you can claim VAT as input tax, you must have certified proof of VAT paid on imported items. The monthly certificate, also known as form C79, is the standard form of proof. It does not allow you to claim back the VAT you paid, which must be deductible under standard input tax standards in all situations.

The manner in which you (or someone acting on your behalf) submitted customs declarations for your products determines how you obtain your import VAT certificate.

Above is an example of a C79 certificate.

If the person who made the declarations used both the Customs Handling of Import and Export Freight (CHIEF) and the Customs Declaration Service, you’ll have to add the amounts on your VAT Return.

Following imports logged the previous month, certificates covering accounting transactions completed in that calendar month should be obtained around the 24th of that month. For example, October certificates (certificates covering transactions with October accounting dates) should arrive on or around November 24.

The accounting date beneath each item, not the date the certificate is issued, is usually the date when the VAT stated on the certificate can be recognized as input tax. So, if your VAT Return period ends on October 31, you can treat VAT paid reflected on your October certificate as input tax for that time, subject to the usual conditions (issued in November).

PostPlan can help you with your HRMC VAT Returns to ensure you reduce your Tax Liability. We use Sage, Xero, Quickbooks, Zoho and other popular accounting platforms to workout your VAT.

If you’ve got inquiries or clarification regarding this article please don’t hesitate to get in touch with our PostPlan team by clicking this link.