Basic Introduction

Both C79 and C88 are very important documents, which directly affect your data declaration and the key information for checking whether the import records are abnormal.

1. What is a C88 file?

The C88 document is short for Customs Import Documents. This is a document sent by the customs to the customs clearance company. After the relevant business is completed, the seller can ask the customs clearance company for the C88 document.

2. What is a C79 file?

The C79 document is a key document for UK tax declaration. It is a tax bill sent by the UK Customs to cross-border importers every month, recording the total amount of import VAT paid by cross-border e-commerce sellers that month.

      Generally speaking, the C79 information for the current month will not be received until the next month. Because many cross-border sellers do not have a registered company in the UK, they use the registered address of the tax agency to apply for VAT, so the customs will send the tax bill to the address of the VAT agency every month. In other words, the C79 document is the declaration document that the tax agency takes on your behalf. At this stage, the UK tax declaration is declared every three months, and the declaration of import VAT is based on this as part of the basis for tax calculation. According to the formula of actual taxes payable = sales VAT - import VAT , the C79 document can be used to deduct import VAT when declaring taxes.

  From the above file explanation, we can see that the C88 file is the customs import document , and the C79 file is the tax declaration document . There is a difference between the two. The two documents come from different places. C88 comes from the customs clearance company and is the information provided by the customs clearance company, while C79 may come from your tax agent. As a cross-border seller, please remember to get these two different documents from your tax agent and customs clearance company, and do not confuse the two documents.

C79 and C88 association

Although C88 and C79 are two different documents, they are related. Sellers can check whether there is a declaration error or whether the VAT tax number has been stolen or abused by checking the data of C88 and C79. If the data of the two files are consistent, there is no problem with the data you declared. On the contrary, if your VAT tax number has been stolen or abused, the data between the two files will be inconsistent.

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