Commercial Invoices
Commercial invoices cannot be used to reclaim import VAT, as import VAT is treated as an item of the invoice, as opposed to an amount calculated in respect to the net value of the goods.
However, commercial invoices can sometimes be useful in the UK for instance, to establish the net value of the shipment and check any calculation of import VAT.
Customs Documentation
To successfully reclaim any Import VAT paid, you must use the official documents issued at the customs border.
These can look slightly different per country, for example, the United Kingdom uses the C79/CDS system however, most EU countries use an SAD (Single Administrative Document). Both can be used for reclaim subject to the relevant criteria being met.
Single Administrative Document (SAD)
On a SAD you must check to ensure the following items are listed:
- Buyers name and EORI number are used in Box 8
- Arrival country VAT Value (second line)
- VAT Value (second line)
If you require assistance in ascertaining whether your customs document can be included for the reclaim of import VAT, please contact support to book in a consultation.