C79: Import VAT / Import Duty / Handling Fees

Have searched for this but can not find.
I have an invoice for £30 of VAT on an import from the USA and a £12 handling fee total £42. There is no VAT charged on the handling fee, but obviously I want to claim the Import VAT back on the VAT return how do build this purchase? Or do I have to do a manual modification to the VAT return.



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First create a purchase invoice without VAT at the point of the payment. You should then receive a form C79 confirming the VAT to pay/paid, In the absence of a C79 to evidence payment of VAT, commercial documentation may be accepted to support claims for input tax, provided it provides all the necessary information.

To record the supplier invoice for duty and import VAT, follow these steps:

Import VAT:

  1. Create a new purchase invoice for the supplier ‘DHL, Royal Mail etc’ and enter ‘Import Duty’ as the category;

  2. Enter the description, the sub total as 0 and enter the full VAT amount.

And/Or Import Duty charged:

  1. Create new purchase and Follow step 1 above;

  2. Enter import duty amount in the sub total box and VAT amount (if any).

Handling Fees:

Simply create a new line and enter the handling fee under ‘Carriage’.

See the example below:

Always record the supplier name and invoice number in the details section for the import VAT invoice raised. Also make sure you retain or upload onto Quick File the C79/any other VAT documents received.


Excellent, Thanks Joe.

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