I have a client who has imported products for re-sale twice from China. In December they had to pay the import duty of around £300 plus the VAT before the goods were released and I’ve accounted for that.
In January all the had to pay via the same freight forwarders was the import duty of £300 but not the VAT amount.
Anyone with experience of how I account for the VAT on the next VAT return ? I assume it’s a reverse charge but what are the mechanics of the purchase invoices ?