What is a C79 file? C79 file review

issued

Form C79 is issued by HMRC, who will issue the C79 with reference to the EORI number which you should have provided to your shipping agent.

introduce

When goods are imported into the customs, C79 will be generated. 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 import VAT data of cross-border e-commerce sellers for that month.

In the UK, you must have C79 to file taxes, while in other countries, C88 is sufficient.

effect

Save the C79 file and you can use it as a deduction when filing your tax return!

1. Usually the C79 for the current month will be received in the second half of the next month; (e.g. the C79 for August will be received around September 20th).

2. A C79 document can only be used for deduction once. If it has not been used for deduction, it can still be used for deduction in the next month. But it cannot be used repeatedly.

3. Actual taxes payable = sales VAT – import VAT.

Sales VAT = total sales for the quarter / 6

Actual tax payable = total sales for the quarter / 6 - C79

The tax reported is positive and the seller must pay the tax to HRMC

If the tax declared is negative, HRMC can refund the tax to the seller

C88 and C77

Differences

1. The C88 document is the customs import document, and the C79 document is the tax declaration document.

2. 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 is sent by the UK tax authorities to the agency tax office.

Connection Points

Both C79 and C88 documents need to be cleared with the customer's own EORI number and VAT number.

Sellers can check whether there are any errors in declaration or whether the VAT tax number has been stolen or misused by checking the data in the C88 and C79 files.

If the data of the two are consistent, there is no problem with the data you declared. On the contrary, if your VAT tax number is stolen or abused, the data between the two will be inconsistent.