1.What are the benefits of suppliers in the UK setting up a ROI VAT number for Business to business delivery of goods.
Answer: The UK company with a valid IE EORI and IE VAT number can act as importer on the declaration and possibly avail of postponed accounting.
2. I have an EORI number and TAN account set up. Is it complicated and does it take long to set up a deferral account for VAT?
A: Useful link HERE. You can make payments via credit card /debit card, but deferred payment is also an option. You need to apply for a comprehensive guarantee, which can be in the form of a guarantee from a financial institution or a cash guarantee lodged with Revenue. Once the application is processed it can take a number of weeks to complete to issuing the authorisation.
3. Our UK supplier not sure what’s required for them to supply goods, they want us to provide information.
A: Export formalities are required in UK via HMRC systems. If you are responsible for import formalities, they may need to assist you in getting commodity codes and confirming country of origin of the products being supplied.
4. We got VAT bill from courier company asking us to pay cash before they hand goods?
A: If you have an IE VAT number, postponed accounting could apply if you were listed as the importer of the declaration the courier submitted. You will need to confirm how the declaration was submitted.
5. If our suppliers make the custom declaration when they send and then we pay that VAT as it arrives in the country, does that cover everything are we missing something?
A: You should confirm how the declarations are being completed, if it is under your EORI, etc. Also, you should ensure the correct commodity codes were entered to ensure any duties paid are at the correct amount.
6. Can you give some idea of the charges by clearing agents to handle shipments with a large list of products, for example a shipment with 100 plus different products from a number of different countries?
7. Since we import hundreds of consignments per month from a wide range of suppliers in the UK, can we input the data directly into the customs system or do we have use a clearing agent?
A: You can input via AIS trader portal but it is designed for more infrequent users. For hundreds of consignments a month it would be beneficial to have a software package that could create declarations from your existing systems.
8. Our company supplies entrance matting and flooring products to the retail industry. Are we correct in thinking that there are no duties, excise or customs charges on imports from the UK, there is only VAT? With regarding to paying VAT, some of our UK suppliers say that they will add the VAT to our invoice and that they are registered for VAT in Ireland. If that is the case, do we need a customs agent at all?
A: You need to confirm who is completing the import formalities. Don’t assume they are.
9. To deal with VAT and Duty on multiple imports it appears that a TAN number/account with Revenue would be very useful. However, trying to get a TAN number/account appears to be very complicated. Or is it?
Details on Tan Account from Revenue.ie HERE.
10. I didn’t think we could have a UK VAT number if we are not a business trading in the UK. DPD are advising otherwise?
A: You must apply to HRMC for a UK VAT Number for the specific purpose of exporting into GB: https://www.gov.uk/vat-registration/when-to-register Paragraph entitled – Businesses outside the UK.
12. If you send a package higher than £135 to the UK the recipient pays the VAT on or before delivery. How do they get this back if they return the item for a refund ?
A: The recipient would claim the VAT back from HMRC themselves.
13. Any idea how long it takes for a UK VAT number to be issued by HMRC, we are waiting 4 weeks so far?
A: Based on some customers experiences late last year, they were waiting quite a while.