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Llenwch eich Ffurflen TAW i roi cyfrif am TAW mewnforio

Sut i roi cyfrif am TAW mewnforio ar eich Ffurflen TAW os ydych yn defnyddio cyfrifyddu TAW ohiriedig.

Gan:
Cyllid a Thollau EF
Cyhoeddwyd
27 Gorffennaf 2020
Diweddarwyd ddiwethaf
10 Mawrth 2023 鈥� Gweld pob diweddariad

罢谤辞蝉辞濒飞驳听

Os ydych yn fusnes sydd wedi鈥檌 gofrestru ar gyfer TAW yn y DU ac yn rhoi cyfrif am TAW mewnforio鈥痑r eich Ffurflen TAW (yn agor tudalen Saesneg), bydd angen y canlynol arnoch:听

  • manylion unrhyw gofnodion tollau rydych wedi鈥檜 gwneud yn eich cofnodion eich hun听

  • cop茂au o鈥檆h datganiad misol ar gyfer TAW mewnforio ohiriedig (pan fydd ar gael)听

Oni bai eich bod wedi gohirio鈥檆h datganiad mewnforio, bydd pob un o鈥檆h datganiadau yn dangos cyfanswm y TAW mewnforio a ohiriwyd ar gyfer y mis blaenorol. Bydd datganiadau atodol yn ymddangos yn erbyn y mis y c芒nt eu cyflwyno.听

Dysgwch ragor am sut i gael datganiad TAW mewnforio ohiriedig (yn agor tudalen Saesneg) a sut i ddeall a defnyddio鈥檆h datganiadau (yn agor tudalen Saesneg).

Sut i lenwi鈥檆h Ffurflen TAW听

Mae鈥檔 rhaid i chi roi cyfrif am TAW mewnforio ohiriedig ar eich Ffurflen TAW ar gyfer y cyfnod cyfrifyddu sy鈥檔 cwmpasu鈥檙 dyddiad y gwnaethoch fewnforio鈥檙 nwyddau.听

Mae鈥檙 rheolau arferol yn berthnasol ynghylch pa TAW y gellir ei hadennill fel treth fewnbwn, a bydd eich datganiad misol yn cynnwys yr wybodaeth i ategu鈥檆h hawliad.听

Blwch 1听

Dylech gynnwys y TAW sy鈥檔 ddyledus yn ystod y cyfnod hwn ar fewnforion y rhoddwyd cyfrif amdanynt drwy gyfrifyddu TAW ohiriedig. Gallwch gael yr wybodaeth hon ar gael ar eich datganiad misol ar-lein, neu, os ydych wedi gohirio鈥檆h datganiad mewnforio ac nad oes gennych ddatganiad, bydd yn rhaid i chi amcangyfrif y swm.听

Blwch 4听

Dylech gynnwys y TAW a adennillwyd yn ystod y cyfnod hwn ar fewnforion y rhoddwyd cyfrif amdanynt drwy gyfrifyddu TAW ohiriedig. Gallwch gael yr wybodaeth hon ar gael ar eich datganiad misol ar-lein, neu, os ydych wedi gohirio鈥檆h datganiad mewnforio ac nad oes gennych ddatganiad, bydd yn rhaid i chi amcangyfrif y swm.听

Blwch 7听

Dylech gynnwys cyfanswm gwerth yr holl nwyddau a gafodd eu mewnforio yn ystod y cyfnod hwn, heb gynnwys unrhyw TAW.听

Sut i addasu gwallau ar gyfer TAW mewnforio听

Os ydych wedi rhoi cyfrif am TAW mewnforio ar eich Ffurflen TAW, a鈥檆h bod yn canfod yn ddiweddarach bod y swm yn anghywir neu wedi newid, bydd yn rhaid i chi wneud y naill neu鈥檙 llall o鈥檙 canlynol:听

Dylech barhau i ddefnyddio鈥檙 dulliau sy鈥檔 bodoli eisoes ar gyfer unrhyw ordaliadau neu dandaliadau o dollau tramor. Ni ddylech gynnwys TAW mewnforio yn unrhyw un o鈥檙 addasiadau hyn i CThEF.听

Os oes cofnodion penodol ar goll o鈥檆h datganiad misol听

Os ydych yn aelod o gr诺p TAW, neu os ydych yn gysylltiedig yn agos 芒 chwmni arall, gwiriwch a yw鈥檙 cofnod yn dangos ar ddatganiad y gr诺p TAW neu鈥檙 cwmni arall.听

Os gwnaethoch ddefnyddio asiant i lenwi鈥檆h datganiad tollau, gofynnwch iddo gadarnhau bod y TAW mewnforio wedi鈥檌 dyrannu i鈥檙 rhif EORI cywir.

Os ydych yn defnyddio cynllun cyfrifyddu TAW听

Cynllun Cyfradd Unffurf ar gyfer busnesau bach听

Ni ddylech gynnwys unrhyw TAW mewnforio a roddwyd cyfrif amdani gan ddefnyddio cyfrifyddu TAW ohiriedig yn eich trosiant cyfradd unffurf. Dylech ychwanegu鈥檙 TAW sy鈥檔 ddyledus ar unrhyw fewnforion at flwch 1 o鈥檙 Ffurflen TAW ar 么l i chi gyfrifo鈥檆h cyfrifiad ar gyfer y cynllun cyfradd unffurf.听

Cynllun Cyfrifyddu Arian Parod TAW听

Ni allwch ddefnyddio鈥檙 Cynllun Cyfrifyddu Arian Parod TAW (yn agor tudalen Saesneg) ar gyfer nwyddau sy鈥檔 cael eu mewnforio gennych neu sy鈥檔 cael eu tynnu o warws tollau.

Os gwnaethoch ohirio鈥檆h datganiad mewnforio am nwyddau a symudwyd ar neu cyn 30 Ionawr 2024听

Mae鈥檔 rhaid i chi roi cyfrif am TAW mewnforio ar eich Ffurflen TAW os yw鈥檙 canlynol yn wir:鈥�

Er mwyn lenwi鈥檙 blychau ar eich Ffurflen TAW, bydd angen i chi amcangyfrif y TAW mewnforio sy鈥檔 ddyledus yn 么l eich cofnodion o nwyddau a gafodd eu mewnforio.听

Wrth i chi gyflwyno鈥檆h datganiad gohiriedig, mae鈥檔 rhaid i chi ddewis eich bod yn rhoi cyfrif am TAW ar eich Ffurflen TAW. Bydd eich datganiad misol ar-lein nesaf yn dangos swm y TAW mewnforio sy鈥檔 ddyledus ar y datganiad hwnnw. Yna, byddwch yn gallu:听

  • addasu鈥檆h amcangyfrif听

  • rhoi cyfrif am unrhyw wahaniaeth ar eich Ffurflen TAW nesaf

Os ydych yn aelod cynrychiadol o gr诺p TAW听

Bydd angen i chi gasglu cop茂au o ddatganiadau TAW mewnforio pob aelod er mwyn i chi allu llenwi鈥檙 Ffurflen TAW ar ran yr holl gr诺p.听

Updates to this page

Cyhoeddwyd ar 27 Gorffennaf 2020
Diweddarwyd ddiwethaf ar 10 Mawrth 2023 show all updates

  1. Information about what to do if there are specific entries missing from your statement has been added to the 'how to complete a VAT Return if you're having problems with your monthly statements' section.

  2. Information about an issue with duplicated entries on some monthly statements has been added to the 'how to complete a VAT Return if you're having problems with your monthly statements' section. Out of date information has been removed.

  3. Information about how to resolve an issue affecting declarations made on 30 December 2022 where postponed VAT accounting was used to account for import VAT has been added to the 'How to complete a VAT Return if you're having problems with your monthly statements' section of the guide.

  4. Information on checking your previous VAT Returns if you had problems with your monthly statements has been updated.

  5. If you're having problems with your June 2022 statements we have added information to confirm that if you downloaded your June 2022 statement before 13 July 2022, you should not use that statement to complete your VAT Return. To access your replacement statement, go to the statement page on your dashboard and download the version that has replaced the older version. Your new statement will have a publication date of 18 or 19 July.

  6. If you're having problems with your June 2022 statements we have added information to confirm that you should not download or use figures on statements that were published from听4听July 2022 up to and including 8听July 2022.

  7. Information has been added about some technical problems with postponed import VAT statements for June 2022.

  8. The problem with April 2022 postponed VAT statements has now been fixed. Users can now access replacement statements on their dashboard.

  9. Information has been added about some technical problems with postponed VAT statements for April 2022.

  10. The issue with March 2022 postponed import VAT statements not displaying for some users has now been resolved.

  11. Information has been added to the 'How to complete a VAT Return if you're having problems with your monthly statements' section for importers who have been having issues accessing their March 2022 statements.

  12. From 1 June 2022, businesses registered under the Flat Rate Scheme should no longer include imports accounted for under postponed VAT accounting within their flat rate turnover. These should be accounted for separately, outside of the Flat Rate Scheme.

  13. Existing arrangements for customs checks on goods from Ireland will continue after 1 January 2022. Changes have been made to the "If you delay your customs declaration" and "Transactions or movement of goods on or after transition period sections".

  14. Information about how to adjust errors for import VAT has been added.

  15. Information about how to complete a VAT return if you're having problems with your monthly statements, when you're authorised to use simplified declarations for imports has been added.

  16. Information about problems accessing January 2021 and February 2021 statements and completing your monthly and quarterly VAT Returns has been added.

  17. The end date when you must account for import VAT on your VAT Return if you delay your customs declaration or use a simplified customs declaration has been changed from 30 June 2021 to 31 December 2021.

  18. The information about January and February statements has been updated.

  19. Information about February entries on your January statement has been added.

  20. Information has been added to explain how to complete your return if you cannot download your postponed import VAT statements. In addition, a new section 'If you're a VAT group representative' has been added to the page.

  21. New sections 'If you use a VAT Accounting Scheme' and 'Transactions or movements of goods which span the end of the transition period' have been added to the page.

  22. Information on getting access to your postponed import VAT statement has been added.

  23. Details on how to estimate your import VAT on your VAT return has been added. Additional guidance on your statements and how long they will be available has been added.

  24. Welsh translation added.

  25. First published.

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