Regsiter VAT in UK

文件C88 & C79

 1、什么是C88文件？

C88文件简称海关进口单据也叫做欧盟统一报关单，这个是海关寄给清关公司的一份文件，在相关业务完成之后，卖家就可以找清关公司要C88文件。

如欲从海关当局获得处理或使用货物的许可，须向海关提交“欧盟统一报关单”(Single Administrative Document，简称SAD，进口、出口和过境通用，在英国又称海关c88表)。根据《欧共体海关法典》和《欧共体第2454/93号条例》，在欧盟所 有成员国，均应使用“c88”进行报关。“欧盟统一报关单”一式八联，第一联至第三联由出口国使用，第四联至第八联跟着货走。无论电子报关单还是纸质报关 单，海关接受申报后，均会向报关人发放一个唯一的申报编号，格式为：三位口岸代码，六位号码(包括0)，一位字母，六位接受申报日期。

根据欧盟法律规定，报关人应为欧盟常住居民或在欧盟拥有永久营业地点或注册办公室的公司。但是，如系过境申报、暂准进口申报，或仅偶尔作为申报人申报进口货物(不进行经常性的进口活动)，可不受此限制。

“c88文件”可由进口商或其代理人提交海关当局。代理形式分为两种：

(1)直接代理：代理人以委托人的名义代表委托人申报(委托人承担缴纳税费责任)。

(2)间接代理：代理人以自己的名义代表委托人申报(连带责任，委托人和代理人均可被要求承担缴纳税费责任)。

2、什么是C79文件？

C79文件是英国税务申报的关键性文件，它是英国海关每个月给跨境进口商寄发的税单，记录着跨境电卖家当月进口增值税的总和，这份文件一般而言，当月C79的资料会在次月才能收到。因为很多跨境卖家在英国本土没有注册公司，就用税务代理公司的注册地址申请VAT,所以海关每月都将税单寄到代理注册VAT公司的地址，则就是说，C79文件就是税务代理代你拿取的申报文件。在现阶段，英国税务申报是三个月申报一次，进口增值税的申报就是以此为蓝本作为税务计算的依据的一部分，根据实际应缴纳的税费 = 销售增值税 – 进口增值税的公式，C79文件是可以在税务申报时抵扣进口增值税的。

3、C88和C79有什么区别？

从上面的文件解释，可以看出，C88文件就是海关进口单据，而C79文件就是税务申报性文件，这两者是有区分的，两份文件来源从不同的地方，C88来源清关公司，是清关公司提供的资料，而C79则有可能来源于你的税务代理，作为跨境卖家注意记得向你的税务代理与清关公司拿取这两份不同的资料，也不要将这两份资料混淆。

C88文件简单理解为，英国海关为卖家货物需要交多少税金而开的一个初始账单，它不能代表货物放行，如果不是自己在英国清关，也不能用来抵税，但C88上面有货物需缴税金的详细情况。

跨境卖家如果需要C88税单电子档可以让清关的货代提供，一般是到港后1-2个工作日就可以提供了。由于清关系统不一样，C88的格式是会不一样的，但这份申报单对应的内容都是一样的。

4、C88和C79有什么关联？

C88跟C79虽然是两份不同的文件，但是它们是有关联的，卖家通过核对C88文件跟C79文件的数据，检查是否申报错误或是VAT税号是否被人盗用滥用。如果两者数据一致，你申报的数据就没有问题，反之，如果你的VAT税号被人盗用或滥用的情况，两者之间的数据就不一致了。

Register VAT number in Slovenia

Forms & Documents

1. DR-04, Application for entry of the legal entity into the tax register. The document should be filled, duly signed, stamped and also verified by a notary 
• Standard Classification of Activties(SCA): https://www.stat.si/statweb/en/methods/classifications
2. DR-02, Application for entry of the individual into the tax register: it should be filled with the information about an official representative of the company. 
3. Form DDV-P3: Claim for issuing VAT identification number. The document should be filled, duly signed and stamped.
4. Appointment (letter of attorney) to represent the company. The document should be filled, duly signed, stamped and also verified by a notary
5. Appointment (letter of attorney) to represent official representing person as an individual. The document should be filled, duly signed, stamped and also verified by a notary
6. An official extract from the registry of companies (should not be older than 30 days). 
7. An official copy of your VAT number – stating that you are registered taxpayer for VAT in your country. 
8.  A coloured copy of official representing person’s passport, that will be indicated in forms DR-04 and DR-02. 
9.  The contract for Fiscal Representation. The document should be filled, duly signed and stamped.
10. Prove that your company will perform taxable operations in Slovenia,
11. The statement of your Bank, that the bank account indicated in the Form DR-04,
12.  Authorisation (to Art.18). The document should be filled, duly signed and stamped. 

Note:

Full invoice, simplified invoice, Debit Note & Credit Note

https://www.quaderno.io/blog/4-receipts-must-know

All about US import & export

Importer of Record and Consignee?

A consignee is an entity that takes ownership of goods once the customs clear them.

In most cases, the consignee is the one liable for paying import duties and taxes.

The consignee can be the under user or any other firm.

An importer of record is an entity liable for ensuring that the goods being imported align with the international or local import legislation.

The importer of record ensures that all the import preparations are complete.

They also submit all the import documentation.

For some people, they tend to confuse between an import of record and a consignee.

The confusion arises as both entities deal with the import of goods.

Besides, the main difference is that the importer of record is an accredited official allowed by the government to act as an importer.

A consignee cannot take up such a role.

Also, the importer of record services are well accustomed to the customs laws. Something that most consignee lack.

If you do not wish to have any confusion about who owns the goods when you conduct a transaction with a supplier or distributor, then make use of an importer of record.

This is because they will temporarily own the goods until the goods are imported.

What Are the Responsibilities of Being an Importer of Record?

An importer of record is responsible for:

Ensuring that the goods obey the import regulation set in the country.

Payment of duties, taxes, and any other fee required while importing goods.

Filling the right permits, documents, and licensing of the goods.

Product classification.

Border and customs protection.

Aid with accessing custom bond paperwork for imports.

Ensuring that they have a power of Attorney at hand in case the importer cannot be there during the delivery time.

Can A Foreign Company Be an Importer of Record?

Yes, a foreign company can be an importer of record.

However, customs and border protection requires the foreign company to have an agent in the state where the goods are being imported.

For you to be recognized as a foreign company importer of record, you need to have an importer number issued by the country you are importing the goods to.

Also, you need to have custom goods for your cargo.

Ensure that you have a copy of the importer’s article of incorporation.

Also, you need a document that allows you to have the power of attorney that will come in handy during the customs clearance.

Make certain that the document is signed by two of your firm’s officers.

Include the formal ID documents for the two officers.

What Does Importer of Record Mean in Shipping?

In shipping, the importer of record is the party liable for ensuring that all goods being imported follow the legal and customs rules.

How Do You Become an Importer of Record?

If you wish to become an importer of record, here are some of the qualifications you ought to meet. Note that the list is not limited to:

You ought to own the goods being imported or have a financial interest in them.

A copy of a contract between the consignee and the importer.

An original copy of the arrival notice.

A confirmation of the sale, this ought to have the purchaser’s signature.

An original endorsed bill of landing.

A copy of the CBP form 301 bond.

A proof that the importer is endorsed to conduct business in their state.

Submit any contract the importer might have between them and the manufacturer.

Have verification of the point of contact and the firm that takes the goods’ command upon cargo release.

 https://www.bansarchina.com/importer-of-record/

Multiable

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OAuth

 

Yu-Cheng Chuang’s Blog - OAuth懶人包

https://blog.yorkxin.org/posts/oauth2-1-introduction.html