How does a UK VAT-registered EO who is established in another Member State or outside the European Union obtain a C79?

Prior to the introduction of EORI an EO would enter their TURN in box 8 of the C88. This would result in the generation of a C79 each month if the EO was registered for VAT in the UK. The C79 details import VAT paid and is used as evidence by an EO to reclaim any input tax paid under their UK VAT registration.

Due to a UK system constraint a C79 will only be generated if a UK EORI number is entered in box 8 of the C88. Therefore if an EO who is established in another Member State has its EORI number issued in that Member State but is also registered for VAT in the UK they will also need to obtain and use a UK EORI number if they import goods into the UK and require a C79. This will mean an EO holding a UK EORI number as well as an EORI number issued by the Member State in which they are established.

HMRC apologise for any inconvenience this may cause and are seeking a solution. More.

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