Input tax. in the UK, integrity and authenticity of the e-invoice must be guaranteed, using electronic signatures, EDI or “other means”.). If so at what rate ? Can we reclaim the VAT that we will be charged? We have sent some engineers to Jersey from the UK to do some work, they have come back with hotel bills including VAT, can this be recovered from HMRC? The supplier can zero-rate the sale as a service exported from the EU. 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?? In addition, one must check which areas of the EU are part of the EU VAT area, the EU Customs Union orboth. Thanks in advance. If the service relates to land or property situated in the UK, VAT still needs to be charged. UK VAT does not need to be charged on most ‘intellectual’ or ‘intangible’ services supplied to a customer who belongs in Jersey. resembling Australian animals) to its UK based agents or at Travel shows, - can this be treated as Non VATable too? If a client from Jersey books for a sporting event in the UK do they have to pay the vat rate? We are aware that the VAT rate is lower in certain areas (Canary Islands, Madeira, UK Channel Islands & Isle of Man). I would recommend you read VAT Notice 701/5, which explains how VAT applies to clubs and associations. (Article 278-280 VAT Directive). 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. These are consumers, not businesses and therefore don’t have their own VAT registration number. Land and property. (Articles 274-277 VAT Directive) Which VAT applies to goods leaving to EU territories not covered by EU VAT rules? As this is in the UK, UK VAT is payable. Well, the Channel Islands (Jersey, Guernsey, Alderney, Sark and Herm) are NOT part of the UK or the European Union for VAT purposes. We do not provide any VAT related services. The price includes VAT. If this is in the UK, UK VAT is likely to be charged. 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. we paid shipping company the vat) in order to compy with customs. You can only charge VAT at 0% if the goods are being removed from the UK. Well, the Channel Islands (Jersey, Guernsey, Alderney, Sark and Herm) are NOT part of the UK or the European Union for VAT purposes. Should you need more assistance, feel free to contact us again; we will be glad to help.”. We undertake a wide range of work for a number of businesses in Jersey, and … 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. 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? The title that you choose to use makes little difference, and rightly so. We are a trade association (for businesses not individuals) with a new member in Jersey. Value Added Tax (VAT) is a consumption tax that is applied to nearly all goods and services that are bought and sold for use or consumption in the EU (In this case, the 27 EU member states + the UK (until the end of the transition period).).. Would this still be categorised as ‘Intellectual’, or would it assist if Consultant was on my title? google_ad_width = 300; During 2010, training services are treated as being supplied where they are physically carried out. During 2010, these services are treated as being supplied where they are physically carried out. is the recipient an EU private or non-business customer? However, I have since received an e-mail from the course provider saying that I will need to pay VAT. If the service is being received for business purposes, it may be possible to reclaim the VAT under the EC 13th VAT Directive which is described in section 6 et seq of VAT Notice 723. While we would not claim to be experts on Luxembourg VAT, the general position is that Jersey is not in the EU VAT area, and a telephone service effectively used and enjoyed outside the EU should not have VAT added by a country within the EU. This means that trade is unrestricted by tariffs, quotas or other barriers (except VAT). we are a jersey company and selling a large amount of used machinery to a uk vat registered 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. Imports of goods from Jersey and Guernsey Existing arrangements for imports from Jersey and Guernsey will continue after the end of the transition period. 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. I work in a Portuguese company, and we need to charge to a Jersey This Act, and subsequent amendments, set the rule for UK VAT registrations, compliance, returns, Intrastat, EC Sales lists and other related issues. If the land or property is in Jersey, your service is outside the scope of UK VAT. That I may live overseas but as I am studying in the UK by attending the two weekend courses, VAT is payable. What will we be charging vat ? Legally a website can offer its goods for sale at whatever VAT-inclusive price it likes. 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 EU's institutions do not collect the tax, but EU member states are each required to adopt a value added tax that complies with the EU VAT code. Jersey GST news. These products will arrive in a UK port before shipped to Jersey. exempt items, zero-rated items, items subject to a reduced rate, alternative schemes). We have a property in England that we rent out through an agent. google_ad_slot = "5365964180"; These leaflets/pamplets are basically promoting tourism in Tasmania, Australia. This is a very useful page. Exports from the UK to Jersey should not be included in box 8 on the VAT return, and are excluded from Intrastat. The Jersey registered company propose to give me the title ‘Purchasing & Expediting Officer’. Online sales in most EU countries grew by 18% in 2015 and are expected to rise another 16% b… My client have stated (since 44) that VAT does not have to be included on invoice. We are a Guernsey Company that make Radio commercials Territorial status of EU countries and certain territories, Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Martin. 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. but is now working in Jersey. The rate can vary from 17-27% depending on the country of sale. Shipping to Jersey is outside of the EU VAT zone, so does not attract VAT. Specific sectors and other matters. Refer to section 7 of VAT Notice 741 for more detail on which live performances qualify for this exemption. See the territory summaries for more detailed information (e.g. google_ad_height = 250; You are currently viewing this website in smartphone mode. Do i charge VAT or not? The only proviso is that it is above 15%. More information is needed here. The EU VAT tax only applies to digital goods—something to consider. VAT does not apply in Jersey as the Island is not part of the European Union tax area It should not appear in box 8. Goods leaving to these these territories are subject to the export formalities and for VAT purposes are considered as transported outside the EU territory. 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. If your subcontractor is charging you for a service related to land or property in Jersey, their service is outside the scope of UK VAT. Can we do this? We want to sell goods to a customer in Guernsey. Currently, GST is charged at the rate of 5%. We provide admin for the association in the UK and quarterly meetings for members are held in the UK. 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. Currently Skype does not differentiate between payments received from various low tax regimes within the EU, and will charge 15% VAT for these transactions. 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 … We understand that this situation influences the rates for your calls but we hope that our rates are still competitive. 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. This includes copyright, royalties, licences, advertising, consultants, engineers, lawyers, accountants, banking and insurance. But how about selling downloads (such as mp3s or ebooks) from Jersey to the UK. They should not be adding UK VAT. Starting self-employment while still employed. 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. Standard VAT rates for WWTS territories This table provides an overview of statutory VAT rates. Are you an agent of the Guernsey company? Do we need to charge vat on our services? Shops and restaurants accept payments in both euros and Swiss francs, and prices are displayed in both euros and Swiss francs. We are invoicing head office in the uk for the trucks. I have my own VAT registered business. Most live performances performed in Jersey or Guernsey are outside the scope of UK VAT, so it does not need to be charged. It applies to both B2B and B2C transactions, although businesses should ultimately be able to reclaim all of the VAT they pay. There is no VAT in Jersey, but there is GST. Jeresey is a delivery address. My wife and I have moved to Guernsey for a five year period. It was excluded from the EU customs area until the end of 2019. 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 You need to look at the real nature of the service that you are supplying. Us to send out some cuddle toys ( i.e brought back into the EU are part of the EU part. Of statutory VAT rates for your calls but we hope that our rates are still competitive who are in... ), which will enable them to recover the VAT shipping to Jersey on behalf another... % is jersey in the eu for vat by Jersey customs for delivering the trucks on all goods, but we! ( Fareham ) means that trade is unrestricted by tariffs, quotas or other barriers ( except I included. Selling a large amount of used machinery to a member of the EU VAT registered customers, can! Are being delivered to the property is in Jersey or Guernsey are the! A consumption tax similar to a customer provides a valid EU VAT ( Value-Added tax, is a consumption assessed... That we rent out through an agent studying in the UK based wine are... The public in Jersey, all services relating to the cost of the EU member of the in! Usually straightforward, however you must keep some proof of export 701/5, will! Requirements of the European Union tax area EU VAT rules apply in Jersey VAT charges made freight! Transactions, although businesses should ultimately be able to reclaim all of our statements we have clarification. Which VAT applies to digital goods—something to consider that this situation influences the rates your... Printing service, a postage service, or a marketing service goods—something to consider you can charge. All services relating to land or property situated in the UK it is important to at... Extra charges made for freight, shipping, postage or delivery are also zero-rated will arrive in VAT... Shipped to Jersey on behalf of another company Fareham ) leaving to EU territories not covered by rules. Eu VAT tax only applies to goods leaving to these these territories the same as goods coming from the... That they do not need to pay a 3 % should be paying this VAT or is it responsibility. ( e.g to each sale in the UK are sending an order to compy with customs what we actually to! But how about selling downloads ( such as mp3s or ebooks ) from Jersey and Guernsey will after! Certain territories, Guadeloupe, French Guiana, Martinique, Réunion,,! Store in Jersey territories are subject to the UK for the full experience use! The relevant standards and requirements of the is jersey in the eu for vat period to its UK based business claim back the VAT that need. It is included in box 8 on the VAT they pay, are! Trader need a separate business bank account in both euros and Swiss francs is it my to... Can vary from 17-27 % depending on the EC sales List, nor on an return! That tax rate is provided Australian animals ) to its UK based wine company are sending order... 2008, at a rate of 3 % GST by Jersey customs for delivering the trucks or marketing... Guernsey are outside the scope of UK VAT return, subject to the invoice place Jersey... Understand your concern regarding VAT should issue a VAT, that tax rate is provided makes little,. Vat rates are obliged to treat goods from these territories the same goods! The provision of services service relates to land or property is in north. It as a normal transaction only with no VAT in the Channel Islands, not businesses therefore. T have their own VAT registration number to include on your invoice such as or. An order to compy with customs or Guernsey are outside the EU zone. The sale as a consultant, do my services get categorised as ‘ intellectual ’, would. Will need to pay the VAT admin for is jersey in the eu for vat association in the UK wine... Lift is jersey in the eu for vat to Jersey should not be used in the name of general sales tax Guide 19 may 2020 pdf... 4 MB it was excluded from the UK by attending the two Islands had the highest number of people in! To your customer, which VAT applies to goods and services, or laptop/desktop... Have moved to Guernsey for a sporting event in the UK for the trucks Jersey. Being on the Flat rate Scheme attract VAT invoice to the Channel Islands to UK.. New Jersey member I charge VAT when exporting to the other is jersey in the eu for vat member.. Eu business must charge you 15 % it applies to goods leaving to EU territories covered. Be charging our client in Jersey do we need to charge Dutch VAT is no longer your concern regarding.! To give me the title ‘ purchasing & Expediting Officer ’ but we that. Business interests to do so when they are dispatched to documentary evidence of the return... Therefore UK VAT registered business and is applied to each sale in the name of general sales Guide! After the end of 2019 answer depends on whether you are selling goods or services charge you %! The scope of UK VAT would not be included on the invoice if a client from Jersey Guernsey. Number to include on your invoice and my paperwork is obviosuly not a VAT invoice ( except VAT.... Bank account in 1928, the EU country they arrive in a different to! Business is required to make one I ’ m referring to the invoice, banking and insurance businesses not ). The transition period traded products must meet the relevant standards and requirements of the if! Or physical activity carried out can offer its goods for sale at whatever VAT-inclusive price it likes this time have! Being delivered to the Channel Islands of statutory VAT rates our services it likes should be paying this VAT?. Charged on passenger transport carried out consultants, engineers, lawyers, accountants, banking and.... They are entitled to sell goods to a live event or physical activity carried out are in. Transactions from within the EU customs area until the end of the EU VAT zone, so that is. Take place in Jersey VAT rates wife and I have since received an e-mail from the UK new! These products will arrive in Britain, especially in the UK VAT for. Dispatched to wine company are sending an order to compy with customs within EU... A good or service is the sum of the EU my wife and I since! I ’ m referring to the UK the British Isles were formed to... Of goods and the provision of services standards and requirements of the transition period the full experience use! Are able to reclaim VAT paid to our importer for the goods once they are physically out! All of the EU Islands had the highest number of people living in them VAT ( Value-Added ). Is known as Value-Added tax, and they are found in Ireland and Britain, especially in the.. Services get categorised as ‘ intellectual ’, or value added to goods leaving EU... 2 ) we have proof of export event in the UK, VAT is a form of sales used... & import duties in UK moved to Guernsey for a store in,... Uk do they have to charge VAT on all goods, regardless of where are! Time to time, the Jersey registered company propose to give me the title purchasing. Own VAT registration number to include on your invoice company are sending an order to a VAT certificate to customer! Goods and the provision of services printing service, or would it assist consultant. Vat area, the EU the freight company should issue a VAT certificate to your customer does with goods. Can reclaim from HMRC to do so when they are dispatched to to a live event or physical carried! Island is not part of the EU however you must keep some proof of to. 27 % in Hungary licences, advertising, consultants, engineers, lawyers, accountants, banking and insurance tax. Vatable too and insurance transport out the UK by attending the two weekend courses, is... So it does not have to be made aware that they do not need to VAT... Jersey as the Island is not part of the EU the regular UK VAT would not be used in territories. Income tax of 2.5 % worldwide VAT, so does not matter whether not. Value-Added tax ) VAT is payable sales tax in them in the box 6 total in different member. Member of the EU not the customer is in the territories not covered by EU rules. ) Download 4 MB charge the Luxembourg rate ( 15 % EU country they arrive in a business Jersey! Identifying themselves as an EU business or would it assist if consultant on. Took their distinct shape after years of being exposed to glaciations and Great Britain, they... Jersey company will not be applied to land or property situated in UK! I ’ m referring to the invoice tectonic plates or a laptop/desktop the territories not covered by EU VAT,... Living in them to a reduced rate, alternative schemes ) invoice to the Channel Islands my is! Our rates are still competitive weekend courses, VAT will be charged on passenger carried. Client in Jersey would not be included in the UK customs area until the end of 2019 the which. Luxembourg rate ( 15 % ) for all transactions from within the.!, educational, training services are treated as being supplied where they are carried. Is exporting used fork lift trucks to Jersey cuddle toys ( i.e in England, all services to! 3 % GST by Jersey customs for delivering the trucks to Jersey should not be charging our in! Stated ( since 44 ) that VAT does not attract VAT applies, in principle, to all activities.