The C79 is the evidence you have paid import VAT. HMRC will generally send you a certificate (form C79) as evidence that you’ve paid import VAT.  C79 certificates are issued monthly.

If you’re VAT registered you have to pay the VAT but you can claim back any VAT that you pay when importing goods (for your business) to the UK. HMRC will send the certificates (form C79) to the VAT, EORI registered person whose VAT registration number is shown in box 8 of the import declaration. You must take great care to use the correct EORI number. 

Certificates cover accounting transactions made in each calendar month should be received around the 24th of each month following imports logged the previous month. For example, October certificates (certificates covering transactions with accounting dates in October) should be received on or about the 24 November.  

The date when the VAT shown on the certificate may be treated as input tax is normally the accounting date alongside each item, not the date when the certificate is issued. So, for example, if your VAT Return period ends 31 October, you may treat as input tax for that period, subject to the normal rules, VAT paid shown on your October certificate (issued in November). 

Below you can see how the C79 certificate looks like:

You can read more about the C79 certificate here.

When reclaiming VAT within our software make sure you have the C79 certificate. Do not reclaim input VAT without it as it may lead to incorrect reports. You will receive your C79 certificate in the Tax Letter inbox, read more here about the Tax Letter inbox.