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. 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