📌 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
• and 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.

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

Option 2: Postponed VAT Accounting (PVA)

If Postponed VAT Accounting is used:

❌ No C79 certificate is issued

Instead:

✅ Import VAT is declared and recovered through the same VAT return

✅ 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
• and HMRC reference information.

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

How Do I Receive My C79 Certificate?

HMRC normally issues C79 certificates:

📅 Monthly

for Import VAT that was paid during the previous month.

Certificates are typically issued around:

the 24th day of the following month

although timings may vary.

The certificate is usually made available through HMRC's online services.

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

📌 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
• and ongoing UK VAT compliance.

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

🔑 Key Takeaways

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

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

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

📌 C79 certificates are normally issued monthly by HMRC.

📌 Businesses should retain C79 certificates as part of their VAT records and compliance documentation.