📌 What You Need to Know

If your business imports goods into the United Kingdom and pays Import VAT at the border, you may be able to recover that VAT through your UK VAT return.

To reclaim Import VAT that has been paid at import, HMRC normally requires evidence of the VAT payment.

One of the most common forms of evidence is the:

C79 Import VAT Certificate

This certificate is issued by HMRC and acts as official proof that Import VAT has been paid.

What is a C79 Certificate?

The C79 certificate is an official document issued by:

HM Revenue & Customs (HMRC)

It confirms:

• The amount of Import VAT paid
• The period in which the VAT was paid
• The EORI number under which the import was declared

The C79 certificate is commonly used to support VAT recovery claims on UK VAT returns.

Why is the C79 Certificate Important?

When goods are imported into the UK, Import VAT may be charged by HMRC.

If your business is UK VAT registered and eligible to recover VAT, the Import VAT may usually be reclaimed as input VAT through your VAT return.

However, HMRC generally requires evidence that the VAT was paid.

The C79 certificate provides that evidence.

⚠️ The C79 certificate reflects Import VAT paid at the time of import and serves as evidence of payment. However, entitlement to reclaim the VAT depends on meeting the normal input VAT recovery conditions.

Without appropriate supporting documentation, HMRC may refuse a VAT recovery claim.

What is Import VAT?

Import VAT is VAT charged when goods enter the United Kingdom from outside the UK.

The standard UK VAT rate is:

20%

although reduced rates may apply to certain goods.

Import VAT is normally calculated based on:

📦 The value of the goods

🚚 Shipping and transport costs

📥 Insurance costs

💰 Customs duties (where applicable)

and certain other import-related charges.

C79 Certificate vs Postponed VAT Accounting (PVA)

Businesses importing goods into the UK may use one of two methods:

Option 1: Pay Import VAT at the Border

If Import VAT is paid at import:

✅ HMRC will usually issue a C79 certificate

✅ The C79 certificate is used as evidence when reclaiming VAT

⚠️ The C79 certificate confirms that Import VAT has been paid, but recovery remains subject to the normal VAT deduction rules.

Option 2: Postponed VAT Accounting (PVA)

If Postponed VAT Accounting is used:

❌ No C79 certificate is issued

Instead:

✅ Import VAT is declared as output tax and reclaimed as input tax on the same VAT return, subject to normal VAT deduction rules

✅ Businesses must use their Monthly Postponed Import VAT Statement (MPIVS) as supporting evidence

⚠️ The document required depends on the import method used.

What Does a C79 Certificate Look Like?

The C79 certificate is an official HMRC document that contains:

• Import VAT amounts
• EORI number details
• Reporting period information
• HMRC reference information

The certificate is generated using the EORI number used during customs clearance.

How Do I Receive My C79 Certificate?

HMRC makes C79 certificates available online each month for Import VAT paid during the previous month.

Certificates are typically available by the:

10th working day of the following month

although timings may vary depending on HMRC processing.

For example:

📅 A certificate covering Import VAT paid during March will usually be available by the 10th working day of April.

Each statement remains accessible for:

6 months from the date of publication

Businesses should download and retain copies of all certificates for their records.

What Should I Do with My C79 Certificate?

You should:

✅ Keep a copy for your records

✅ Retain it alongside import documentation

✅ Provide it to your accountant or VAT advisor if required

✅ Use it to support Import VAT recovery claims

⚠️ C79 certificates should be retained as part of your VAT records in case of a future HMRC review or audit.

Missing a C79 Certificate?

If you believe Import VAT has been paid but you have not received a C79 certificate:

📌 Verify which EORI number was used for the import

📌 Check whether Postponed VAT Accounting was used instead

📌 Review customs clearance documentation

📌 Check your HMRC online account

📌 Contact HMRC if necessary

In some cases, the issue may be linked to incorrect customs declaration information.

🤝 How hellotax Helps

hellotax supports businesses with:

• UK VAT registrations
• VAT return preparation
• Import VAT reporting
• Postponed VAT Accounting guidance
• Ongoing UK VAT compliance

If you are unsure whether you should be using a C79 certificate or a Monthly Postponed Import VAT Statement, please contact your Account Manager for assistance.

🔑 Key Takeaways

📌 A C79 certificate is HMRC's official evidence that Import VAT has been paid.

📌 The C79 certificate does not automatically guarantee VAT recovery; normal input VAT recovery rules must still be met.

📌 Businesses generally need a C79 certificate to reclaim Import VAT that was paid at import.

📌 If Postponed VAT Accounting is used, the Monthly Postponed Import VAT Statement is used instead.

📌 Under Postponed VAT Accounting, Import VAT is declared as output tax and reclaimed as input tax on the same VAT return, subject to normal VAT deduction rules.

📌 C79 certificates are typically made available online by the 10th working day of the following month.

📌 Businesses should download and retain copies of all certificates as part of their VAT records and compliance documentation.

This version is more technically accurate and should satisfy both VAT professionals and HMRC terminology requirements.