HMRC C79 Form Explained – Import VAT Certificate Explained

When importing goods into the UK, businesses often pay import VAT. To reclaim this VAT through your VAT Return, HMRC issues a certificate called the C79 form. Many businesses confuse the hmrc c79 with a reclaim application form, but in fact, it is not a claim form – it is an evidence document.

Without this certificate, you cannot reclaim import VAT through your VAT Return.

What is the HMRC C79?

The c79 hmrc form is an official certificate provided by HMRC each month. It shows:

• The total import VAT paid.
• The customs entry details.
• The business EORI number and VAT number.

It acts as proof that VAT was correctly paid on imports – essential for input tax claims.

How Do You Receive the C79 HMRC Form?

• It is automatically issued by HMRC each month to the address linked to your EORI number.
• It comes by post as a paper certificate (not available online).
• It will only be sent if your business has paid import VAT during that period.

If you have not imported goods in a particular month, you will not receive a c79 form vat.

Using the C79 Form VAT for Reclaiming

You need the hmrc c79 to reclaim VAT through your VAT return:

1. Keep the certificate safe as supporting evidence.
2. Record the import VAT in Box 4 of your VAT Return.
3. Enter the relevant amounts in Box 7 for purchases.

Without the c79 hmrc, HMRC will not allow a reclaim.

Example Cases – C79 in Practice

• Case 1 – Electronics Importer
  A company importing laptops from China received a c79 form hmrc showing £12,000 VAT paid. This was successfully reclaimed on their VAT return.
• Case 2 – Missing Certificate
  A logistics firm failed to receive the hmrc c79 due to an outdated business address. They were unable to reclaim £3,500 until a replacement was requested.
• Case 3 – Audit Preparation
  During an HMRC VAT inspection, a fashion retailer presented two years of c79 hmrc forms as evidence for input tax claims. HMRC accepted them without dispute.

Common Issues with the C79 HMRC

❌ Businesses lose the certificate and cannot reclaim.
❌ The form is sent to the wrong address if EORI details are outdated.
❌ Importers mistake it for a reclaim form, rather than evidence.
❌ Delays occur when requesting duplicates.

What Happens if You Don’t Have the C79 Form?

• You cannot reclaim import VAT on your VAT Return.
• HMRC may challenge your VAT records.
• Businesses risk losing thousands in VAT refunds.
• Failure to keep C79 forms can trigger compliance penalties.

Tips for Managing the C79 HMRC

✅ Always update your EORI and VAT-registered address with HMRC.
✅ Store all C79 certificates securely for at least 6 years.
✅ Cross-check the amounts against customs entries.
✅ If missing, request a duplicate immediately from HMRC.

Request replacement: https://www.gov.uk/guidance/get-your-import-vat-certificates

FAQ – HMRC C79

Q1: Can I reclaim VAT without the C79?
No, HMRC requires the c79 hmrc certificate as evidence.

Q2: How do I request a duplicate?
You must contact HMRC via the Imports and Exports helpline or follow guidance here: https://www.gov.uk/guidance/get-your-import-vat-certificates

Q3: Is the C79 form available online?
No, it is only sent by post each month.

Q4: What happens if I lose multiple certificates?
You must request replacements – missing certificates may delay VAT refunds.

Q5: Can Audit Consulting Group help with C79 issues?
Yes – we handle missing forms, ensure correct VAT reclaim, and prepare full VAT records for compliance.

Why Choose Audit Consulting Group?

At Audit Consulting Group, we ensure businesses reclaim every penny of VAT they are entitled to. With our help, you can:

• Track and manage all hmrc c79 forms.
• Correctly record VAT in your returns.
• Avoid compliance issues with HMRC.
• Get full support in case of audits or missing forms.

Contact us today – let us secure your VAT reclaim and protect your business from errors.

Official HMRC guidance: https://www.gov.uk/guidance/get-your-import-vat-certificates