Import Duty VAT

jayo2004

Hi I just recieve a bill from DHL. It is a Duty/VAT invoice. My question is can I claim this back?

Mr. Incognito

If you are a VAT registered business, yes.

If you are not, no.

jayo2004

I am vat registered.Can I claim the full amount.

Mr. Incognito

Sorry, just spotted it was import duty VAT.

From the VAT Guide 2008 available on the Revenue website

1.14 Trade between different EU Member States
In the European Single Market,VAT is accounted for on sales of goods between traders in different EU
Member States by a system of intra-Community supplies and acquisitions of goods (see Chapter 6).The
supplies are zero-rated in the EU Member State of origin and VAT is accounted for by the VAT-registered
recipient in the EU Member State of destination (see Chapters 5 and 6).

1.15 Imports (non-EU)
For VAT purposes imports are goods brought into Ireland from non-EU countries. As a general rule,
imported goods are liable to VAT at the point of entry into the State, at the same rate as applies to the
sale within the State of similar goods (see Chapter 7).

kluivert

Yes you can re-claim the full amount on the Invoice as it is all Vat so long as you are registered for Vat.

Invoice at the bottom should read.

Net Amount 0
Vat Amount (Say) 100
Total Invoice 100.