The Economic Operator Registration and Identification (EORI) scheme was implemented in the EU UK 1 July 2009. You will require an EORI number if you import from or export to countries outside of the EU.
Goods are declared to customs using form C88 Single Administrative Document (SAD) that in most cases is presented in an electronic format. Import VAT is dealt with in the same way as a Customs Duty. You can pay it outright at importation, or under the duty deferment arrangements explained in Notice 101: deferring duty, VAT and other charges which also covers Simplified Import VAT Accounting (SIVA). This is a scheme that reduces the level of financial security required to guarantee the payment of import VAT through the duty deferment system.
Subject to the normal rules, you can claim as input tax any import VAT you pay on goods, provided those goods are imported for the purpose of your business. Your claim must normally be made on the VAT Return for the accounting period during which the importation took place.
C79
The normal evidence of payment of import VAT is the import VAT certificate (form C79), which is issued monthly.
You need to hold official evidence of VAT paid on imported goods before you can recover the VAT as input tax.
The C79 certificate is issued in connection with most import procedures, and also post importation corrections and removals from a customs warehouse.
The certificate is made up of twin sided A4 sheets with a blue print background.
Flexible Accounting System (FAS) paid VAT transactions will be shown under your EORI number.
Neither the agent’s VAT number nor the agent’s reference number appears on the certificate for immediate payment and FAS paid transactions. If this causes you particular difficulties you may wish to consider arranging duty deferment facilities.
The accounting date will be shown against each item on the certificate, and transactions will appear on the certificate for the month covering that accounting date – for example, transactions bearing an accounting date of October will normally appear on the October C79 certificates. For transactions paid by duty deferment the accounting date is normally the date of clearance of the goods. For immediate payment and FAS items the accounting date may, in some instances, be later than the date of the declaration. So some goods cleared in late October may have a November accounting date, and will therefore appear on the November certificate.
Transactions that are the subject of an accounting query will appear on the first certificate issued after the query has been dealt with.
A single total of VAT for the period will appear at the end of the final page.
Certificates cover accounting transactions made in each calendar month should be received around the 24th of each month following imports logged the previous month.
Here are the instructions on how to enter C79 import VAT
The cost including the freight will have been paid to the freight company such as FEDEX
Sage One
https://help.sageone.com/en_uk/accounting/import-vat-and-duty.html
Xero
https://central.xero.com/s/article/Using-non-standard-tax-rates-UK
