While greatly accelerating the pace of all their tax legislation, the world’s governments continue to rely heavily on indirect taxes as an invaluable source of revenue. The rate can vary from 17-27% depending on the country of sale. The VAT status of the buyer is irrelevant. Is it correct that a Jersey ltd company can reclaim VAT it paid to UK companies only when it also charges VAT to its UK customers (for services)? The following was also agreed between the parties: tariff free movement of all types of good between Jersey and the UK, with no quantitative restrictions on imports If you supply services to a business customer in the EU, you don’t need to charge VAT - the customer is responsible for paying VAT in their country. Standard VAT rates for WWTS territories This table provides an overview of statutory VAT rates. Exports from the UK to Jersey should not be included in box 8 on the VAT return, and are excluded from Intrastat. We are a UK company which is using a UK mailing house to send mail in the UK on behalf of a company in Guernsey. The answer depends on whether you are selling goods or services. and my paperwork is obviosuly not a vat invoice (except i have included paperwork to show vat paid to shipper). These products will arrive in a UK port before shipped to Jersey. This is in contrast to the rules which apply to the other EU Member States. On all of our statements we have been charged vat on all goods, fees and works carried out. It is based on the EU’s VAT laws, known as EU VAT Directives, which are implemented into UK legislation as the Value Added Tax Act. The status of these islands for VAT purposes often causes confusion for UK businesses selling goods or services there: are they part of the UK, or aren’t they? Could you please let me know what the correct position is? During 2010, training services are treated as being supplied where they are physically carried out. VAT has been paid to our importer for the goods which we can reclaim from HMRC. The final VAT levied on a good or service is the sum of the VAT paid at each production stage. google_ad_slot = "3206229170"; What your customer does with the goods once they are on UK soil is no longer your concern. The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). Online sales in most EU countries grew by 18% in 2015 and are expected to rise another 16% b… Types of supply . In Portugal we are required to mention in the invoice the VAT registration number, but the company tells me they dont have one, is that right? When a customer buys a consultant service from a vendor in another EU country, the Reverse Charge VAT mechanism moves the responsibility for ensuring correct VAT payment from the vendor … These leaflets/pamplets are basically promoting tourism in Tasmania, Australia. The VAT is a consumption tax assessed on the value added to goods and services. The EU VAT tax only applies to digital goods—something to consider. Whether you are selling via your own online store or using the marketplaces such as eBay or Amazon, the European ecommerce market is a very attractive option for USA sellers. This includes copyright, royalties, licences, advertising, consultants, engineers, lawyers, accountants, banking and insurance. A business cannot turn one type of service into another simply by changing the description on the invoice. 15 % ? 0 % ? Do you know how to handle this VAT issue? None of my work will take place in Jersey. (Articles 274-277 VAT Directive), Which VAT applies to goods leaving to EU territories not covered by EU VAT rules? Does this mean you need to charge VAT on sales to Jersey? we us ISDN and The Internet not only to deliver our UK customers the finished radio commecials , but also to recive and direct voice over sessions from the Uk that we then mix into the advert ….. are the voice over artists working from the UK It should not appear in box 8. Since May 2008, Jersey has operated a Goods and Services Tax (GST) on some supplies, initially at 3% and then since June 2011 at 5%. I will be operating from my own office in UK, as well as client’s office in Paris and regular visits to German manufacturer. I am a freelance purchasing consultant, and have just started to do business with a Jersey registered company, who are a Contractor on an African pipeline construction project. It was excluded from the EU customs area until the end of 2019. If so, what are the requirements? If the land or property is in Jersey, your service is outside the scope of UK VAT. Even where VAT is not being charged, the net value of the sale must still be reported on the UK VAT return, in box 6. We are shopfitters carrying out work for a store in Jersey, for which we will not be charging our client in Jersey VAT. Does a sole trader need a separate business bank account? Yes, you can certainly reclaim VAT paid on the acquisition of your goods, regardless of where they are dispatched to. Shipping to Jersey is outside of the EU VAT zone, so does not attract VAT. Coronavirus (COVID-19) … Jersey is to crack down on CD and DVD retailers using the island to escape VAT.Under EU law, retailers that operate outside the EU can sell products valued a “Thank you for contacting Skype Support.We understand your concern regarding VAT. Territorial status of EU countries and certain territories, Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Martin. Guernsey and Jersey have the same need as EU Member States to protect their public finances and therefore have common cause with the EU in tackling tax evasion, fraud and aggressive tax avoidance. See the territory summaries for more detailed information (e.g. The biggest markets within the EU are UK, France and Germany, which account for 60% of the online retail market with a population of over 210 million people between them. We run a business in Jersey and we ordered goods from the USA. Do we need to charge vat on our services? I said that because that I lived in Jersey in the Channel Islands, that I was not subject to VAT and asked them to stop invoicing me for this £3. I am not VAT registered. Currently, GST is charged at the rate of 5%. We do not provide any VAT related services. What is a digital good? If I buy something mail order from Jersey, where no VAT is charged, will I have to pay VAT when it is delivered to me? Discussion in 'Accounts & Finance' started by simonswords, May 9, 2007. This includes cultural, artistic, sporting, scientific, educational, training, entertainment, exhibition and valuation services. However, a sub-contractor who is based in the UK and employed by us on this job is charging us VAT on their invoice to us - is this correct or should their invoice to us for work carried out in Jersey, not have a VAT element. Currently Skype does not differentiate between payments received from various low tax regimes within the EU, and will charge 15% VAT for these transactions. Where you are arranging the transport out the UK, this is usually straightforward, however you must keep some proof of export. I would recommend you read VAT Notice 701/5, which explains how VAT applies to clubs and associations. What will we be charging vat ? Charging VAT to clients in Jersey. If a client from Jersey books for a sporting event in the UK do they have to pay the vat rate? I have received the response beneath from SKYPE when I queried why they were charging me £23 every time I wanted to top up my call credit on my phone by £20. Normally we would enter this sale in our accounts with VAT added, do we just remove the VAT and record it as otherwise a normal transaction, or does it need to be entered somewhere in the VAT 100 report? The Channel Islands have shown themselves by their actions to be reliable, active and cooperative partners of the EU and of the wider international community. Our current arrangements allow us to charge the Luxembourg rate (15%) for all transactions from within the EU. This is a very useful page. As this is in the UK, UK VAT is payable. More information is needed here. As a starting point, you need to look at the exact nature of what is being supplied, and whether you are making a single or a multiple supply. Refer to section 7 of VAT Notice 741 for more detail on which live performances qualify for this exemption. In addition, one must check which areas of the EU are part of the EU VAT area, the EU Customs Union orboth. Jersey isn't an EC member state and the supply of a website is an electronically provided service. You are able to request a VAT receipt from us, and may be able to recover the VAT. In other words, if you want to reclaim UK vat, you must register for UK Vat and then start charging your UK customers vat also. My company is exporting used fork lift trucks to Jersey on behalf of another company. how does the uk based business claim back the vat? EU country / Territories related with EU countries, France / Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Martin, Italy / The Italian waters of Lake Lugano, Treated as territory of France for customs, VAT and excise purposes, Treated as territory of Italy for customs and excise purposes, UK Sovereign Base Areas of Akrotiri and Dhekelia, Treated as territory of Cyprus for customs, VAT and excise purposes, Which VAT applies to goods arriving from EU territories not covered by EU VAT rules? VAT does not apply in Jersey as the Island is not part of the European Union tax area If a customer provides a valid EU VAT registration number, they are identifying themselves as an EU business. UK VAT may need to be charged on services performed in the Islands or to clients based in the Islands, depending on the nature of the service supplied. I have my own VAT registered business. Whilst the UK is obliged to follow the VAT compliance rules of the European Union, it has more freedom to set its own rates, including the standard (upper) VAT rate. google_ad_height = 100; We are delivering goods from Holland to a customer (buyer) on the Channel Islands. 1) If we have proof of delivery to Jersey do we have to add VAT to the invoice? we paid shipping company the vat) in order to compy with customs. Goods exported to Jersey would not normally have VAT charged, so I am not sure what you mean by deducting VAT for your customers. The British Isles were formed due to the movement and collision of tectonic plates. Jersey and the UK are currently in a customs union with the EU and apply the EU’s common external tariff, but that will change on leaving the EU Customs Union on 29 March 2019. Jersey imposes the VAT in the name of General Sales Tax. It does not matter whether or not the customer is registered for VAT, if they are based in the Channel Islands. Goods exported to the Islands can be zero-rated for UK VAT purposes, as long as documentary evidence of the export is kept. In instances where a territory has a consumption tax similar to a VAT, that tax rate is provided. VAT accounting schemes. google_ad_height = 250; You are currently viewing this website in smartphone mode. During 2010, these services are treated as being supplied where they are physically carried out. It should not be included on the EC Sales List, nor on an Intrastat return if the business is required to make one. As the property is in England, all services relating to the property are subject to UK VAT. Input tax. we are a jersey company and selling a large amount of used machinery to a uk vat registered business. Could you please advise on what we actually have to pay vat on? Imports of goods from Jersey and Guernsey Existing arrangements for imports from Jersey and Guernsey will continue after the end of the transition period. With all these services, it is important to look at the precise nature of the underlying service being provided. (Article 278-280 VAT Directive). EU VAT (Value-Added Tax) VAT is known as Value-Added Tax, and is applied to each sale in the EU. The tables below provide a list of the EU countries and certain territories where the EU rules regulating customs, VAT and excise apply or not apply. It applies to both B2B and B2C transactions, although businesses should ultimately be able to reclaim all of the VAT they pay. When selling items such as clothing, accessories etc to the Channel Islands, alot of the customers ask us to deduct the VAT for them. Goods in free circulation coming from these territories are subject to the import VAT of the EU country they arrive in. Goods leaving to these these territories are subject to the export formalities and for VAT purposes are considered as transported outside the EU territory. You record it as a normal transaction only with no VAT, so that it is included in the box 6 total. but is now working in Jersey. Land and property. UK VAT does not need to be charged on most services related to a live event or physical activity carried out in Jersey. Campione is excluded from the EU VAT area. However, if the permanent importation of the boat coincides with transferring your residence from outside the EU, it may qualify for VAT relief. In these territories, national rules apply: EU country may choose not to apply any VAT, to apply different VAT rates under different conditions than in the rest of its territory or to apply the same VAT rates as in the rest of its territory. Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary. The price includes VAT. Is the mailing house your agent? It should only be charged to customers who are based in Jersey. Are you providing a printing service, a postage service, or a marketing service? Perhaps they just need to be made aware that they do not need to charge VAT when exporting to the Channel Islands. I see from the above this sale will be free of vat but is this irrespective of the vat status of the buyer-ie does he need to be registered for it to be free of vat? This is because EU countries are obliged to treat goods from these territories the same as goods coming from outside the EU. We have a property in England that we rent out through an agent. We have requested clarification from Luxembourg authorities, where we are based, as to how to treat low tax locations within the EU. As the Islands do not have their own VAT, a UK business should not be charged Channel Islands VAT on any goods, but may be charged the standard rate of UK VAT on importing goods into the UK. If this is in the UK, UK VAT is likely to be charged. I know that VAT need not be paid when selling a physical product of under £18 being dispatched from Jersey to the UK, as Play.com do. I am a Jersey resident and have applied to go on the Qualified Lawyer Transfer Test Course which will take place in London over two weekends. Should we deduct the VAT or is it better for them to reclaim VAT after purchasing? We are a vat reg’d business based in the UK and have been commissoned to undertake live performances (presentations & workshops)in Guernsey. Do i charge VAT or not? As it is a “consumption tax,” it means that it is paid not by the business owner, but by the consumer who buys the product. There is no requirement to account for VAT on imports into the UK from the Islands in the same way as from other EU states. but directed and recorded here in Guernsey via the net or ISDN Phone lines supposed to charge us VAT ..or is there work classed as export?? We have recently been awarded a construction job in jersey for next year and the company we will be working for and invoicing will be uk based but the work will be in jersey. Any traded products must meet the relevant standards and requirements of the EU. This is because EU countries are obliged to treat goods from these territories the same as goods coming from outside the EU. Would this still be categorised as ‘Intellectual’, or would it assist if Consultant was on my title? Topical issues. The customer is taking care for transport from the UK to the Channel Islands. ... Value Added Tax. We cannot comment on the Portuguese system of VAT, but if it is similar to the UK (most EU countries have similar rules), it would be as follows: Work carried out on land in Jersey is outside the scope of UK VAT, so it does not need to be charged. UK VAT does not need to be charged on most services relating to land or property situated in Jersey. There are some confusing exceptions. 2) We have been told that we need to pay a 3% GST by Jersey customs for delivering the trucks to Jersey. exempt items, zero-rated items, items subject to a reduced rate, alternative schemes). Well, the Channel Islands (Jersey, Guernsey, Alderney, Sark and Herm) are NOT part of the UK or the European Union for VAT purposes. Did you know Finland has limitations too? This is a complex area, but broadly, assuming the supplier belongs in the UK and the customer belongs in Jersey, UK VAT will need to be charged on most services unless one of the following exceptions applies: There are special rules for hired goods (section 13 of VAT Notice 741) and telecommunications (section 14 of VAT Notice 741). Concerning 44 and your response 45, I am providing professional advice (as a procurement consultant)and also expediting services, monitoring progress at a manufacturer in Germany. These are consumers, not businesses and therefore don’t have their own VAT registration number. We are a trade association (for businesses not individuals) with a new member in Jersey. Goods in free circulation coming from these territories are subject to the import VAT of the EU country they arrive in. The supplier can zero-rate the sale as a service exported from the EU. google_ad_width = 320; If we remove the VAT that we would usually charge because a customer is in the Channel Islands, how would this be entered in accounts? I realise postage does not attract VAT. google_ad_slot = "5365964180"; Hi, Brexit. in the UK, integrity and authenticity of the e-invoice must be guaranteed, using electronic signatures, EDI or “other means”.). This can be reclaimed on the regular UK VAT return, subject to the normal rules about reclaiming input VAT. This means that trade is unrestricted by tariffs, quotas or other barriers (except VAT). Starting self-employment while still employed. We are a UK VAT registered company, provide freight forwarding services, we have deliviries for a UK VAT registered customer to the Channel Islands, do I have to charge them for VAT on forwarding & delivery charges or not? If so at what rate ? The title that you choose to use makes little difference, and rightly so. Well, the Channel Islands (Jersey, Guernsey, Alderney, Sark and Herm) are NOT part of the UK or the European Union for VAT purposes. In 1928, the Jersey government introduced an income tax of 2.5%. We are a Uk based wine company are sending an order to a member of the public in jersey do I charge vat? (E.g. If the service relates to land or property situated in the UK, VAT still needs to be charged. we have issued an invoice to the customer which includes vat (and our freight company has issued us a vat payment notification - i.e. is the recipient an EU private or non-business customer? As stated above, goods exported to the Islands can be zero-rated for UK VAT purposes, as long as documentary evidence of the export is kept. Whilst neither Guernsey nor Jersey is a member of the EU, some aspects of EU legislation are adopted by the Channel Islands in compliance with the bilateral agreements in place between Guernsey and Jersey and member states of the EU, including for example a number of tax information exchange agreements with Member States. Thanks in advance. Equally, boats that are kept outside the EU for more than three years may be required to pay VAT again. The EU Reverse Charge VAT mechanism was implemented in 1993 to make the selling and buying of goods and services between the EU member states easier by simplifying the VAT reporting system. google_ad_client = "ca-pub-6228027902090283"; We want to sell goods to a customer in Guernsey. GST cannot be recovered from HMRC. simonswords UKBF Ace Full Member. Enquiries, penalties and appeals. Mountains were formed as a result, and they are found in Ireland and Britain, especially in the north. VAT Rates in European Union Member States, as of January 2020; Note: When one of the major EU VAT directives was adopted in 1991, some EU countries were applying reduced, super-reduced or zero rates to goods and services that were not specified by the new regulations as falling within the zero-rate or reduced rate categories. You need to look at the real nature of the service that you are supplying. This includes estate agency, conveyancing, architects, surveying, construction, property maintenance, hotel accommodation, defined exhibition stands, and property management services. We sell consumer goods in the UK. Any extra charges made for freight, shipping, postage or delivery are also zero-rated. Are you an agent of the Guernsey company? GST taxation was introduced on 6 May 2008, at a rate of 3%. resembling Australian animals) to its UK based agents or at Travel shows, - can this be treated as Non VATable too? We provide admin for the association in the UK and quarterly meetings for members are held in the UK. Jeresey is a delivery address. My wife and I have moved to Guernsey for a five year period. Which VAT rules apply in the territories not covered by EU rules? If either of those conditions is not met, then may have to charge Dutch VAT. For the full experience, use a tablet or a laptop/desktop. Can we reclaim the VAT that we will be charged? Do you know if I should be paying this VAT or not? If you are delivering your goods from Holland to the UK, then you proceed in the same way as if you were delivering to a UK customer. We are a news and information portal only. During this time we have local status and are liable for GY tax. Shops and restaurants accept payments in both euros and Swiss francs, and prices are displayed in both euros and Swiss francs. We export a lot of goods outside the EU and as a result often find that HMRC owes us VAT rather than the other way around because we have paid VAT on manufacturing of goods that are then exported … Obviously we supply services not goods, but should we be charging VAT on the annual invoice to the new Jersey member? However, it is unlikely to be in their best business interests to do so when they are entitled to sell without charging VAT. The answer depends on whether you are selling goods or services. VAT, or value added tax, is a form of sales tax used across the European Union. 1,162 38 Hi there, I wonder if any of you have any idea if I should be charging VAT to clients of mine located in Jersey. UK VAT does not need to be charged on most ‘intellectual’ or ‘intangible’ services supplied to a customer who belongs in Jersey. We are aware that the VAT rate is lower in certain areas (Canary Islands, Madeira, UK Channel Islands & Isle of Man). If I have said documents and therefore do not charge VAT do I have to fill in box 8 on VAT form and also complete an Intrastat form? If the customer is arranging the export, a sale of goods to an ‘overseas person’ (a person or company who is not resident or registered for VAT in the UK, has no business establishment in the UK from which taxable supplies are made, or is an overseas authority) in the Channel Islands can be zero-rated if the customer provides you with proof that the goods have been removed from the UK. I. Should you need more assistance, feel free to contact us again; we will be glad to help.”. (We are VAT registered). company the services of a construction worker, that belongs to my company If the customer is in a different country than your Site Settings country, VAT will not be applied. Would this require VAT to paid? 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