What are imports?
Imports are goods or services which are brought into the UK from countries outside the EU.
- Goods
VAT is charged at the point of entry into the UK. Any VAT paid on the goods may be reclaimed as input VAT, as long as you have a document called an import VAT certificate (C79).
- Services
If the service is supplied by an overseas business, the place of supply is the UK. This means you must account for the VAT in your VAT return, and in effect you act as both supplier and customer. You will charge VAT and may be able to claim it back – this is known as the reverse charge or tax shift.