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is jersey in the eu for vat

As the property is in England, all services relating to the property are subject to UK VAT. These leaflets/pamplets are basically promoting tourism in Tasmania, Australia. 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 simonswords UKBF Ace Full Member. During this time we have local status and are liable for GY tax. Could you please let me know what the correct position is? EU VAT Registered Customers. A business cannot turn one type of service into another simply by changing the description on the invoice. 15 % ? 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. For the full experience, use a tablet or a laptop/desktop. 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 What your customer does with the goods once they are on UK soil is no longer your concern. When selling items such as clothing, accessories etc to the Channel Islands, alot of the customers ask us to deduct the VAT for them. Worldwide VAT, GST and Sales Tax Guide 19 May 2020 (pdf) Download 4 MB. Specific sectors and other matters. Goods exported to the Islands can be zero-rated for UK VAT purposes, as long as documentary evidence of the export is kept. Until we receive this clarification, we must charge you 15% VAT. Can this be treated as advertising and therefore non VATable? Starting self-employment while still employed. As the VAT is not collected directly, luxury goods and services is much cheaper in Jersey when compared to France or UK, thus it gain more incentives for tourism from the neighboring countries. Any traded products must meet the relevant standards and requirements of the EU. 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. Currently, GST is charged at the rate of 5%. Should we deduct the VAT or is it better for them to reclaim VAT after purchasing? 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? 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 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. The VAT is a consumption tax assessed on the value added to goods and services. None of my work will take place in Jersey. Which VAT rules apply in the territories not covered by EU rules? Charging VAT to clients in Jersey. 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. Concerning population, the two islands had the highest number of people living in them. We are a trade association (for businesses not individuals) with a new member in Jersey. Shops and restaurants accept payments in both euros and Swiss francs, and prices are displayed in both euros and Swiss francs. 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%. 2) We have been told that we need to pay a 3% GST by Jersey customs for delivering the trucks to Jersey. Since Jersey does not have VAT, a Jersey company will not have a VAT registration number to include on your invoice. I work in a Portuguese company, and we need to charge to a Jersey We understand that this situation influences the rates for your calls but we hope that our rates are still competitive. Obviously we supply services not goods, but should we be charging VAT on the annual invoice to the new Jersey member? During 2010, these services are treated as being supplied where they are physically carried out. If the customer is in the same country as your Site Settings country, VAT will be applied. 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. We provide admin for the association in the UK and quarterly meetings for members are held in the UK. We have a property in England that we rent out through an agent. This may mean that the business is better off not being on the Flat Rate Scheme. Does this mean you need to charge VAT on sales to Jersey? If the UK business accounts for VAT on the Flat Rate Scheme, it must include the value of the export in the turnover on which the Flat Rate VAT is paid. I did not tick the box for VAT on the appliction form as I said that since I lived in Jersey, I would not have to pay the VAT on the course. Perhaps they just need to be made aware that they do not need to charge VAT when exporting to the Channel Islands. Types of supply . Do we pay VAT & import duties in UK ? VAT has been paid to our importer for the goods which we can reclaim from HMRC. Imports of goods from Jersey and Guernsey Existing arrangements for imports from Jersey and Guernsey will continue after the end of the transition period. I think you need paid professional advice. GST cannot be recovered from HMRC. ... Value Added Tax. It should only be charged to customers who are based in Jersey. Do you know how to handle this VAT issue? This is in contrast to the rules which apply to the other EU Member States. Campione is excluded from the EU VAT area. (E.g. Do we charge VAT to the Guernsey company. Consequently, sales to Ålandshould not be included in the EC-sales list (periodic reporti… 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. What will we be charging vat ? Shipping to Jersey is outside of the EU VAT zone, so does not attract VAT. VAT accounting schemes. The final VAT levied on a good or service is the sum of the VAT paid at each production stage. a general taxthat applies, in principle, to all commercial activities involving the production and distribution of goods and the provision of services. We are invoicing head office in the uk for the trucks. GST taxation was introduced on 6 May 2008, at a rate of 3%. 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)? 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. 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. 1 As defined in the provisions of the 2003 Act of Accession.2 EU Treaties apply to a limited extent as set out in Article 355(5)(c) TFEU.3 Rules only apply for transactions to and from these countries or territories.4 EU Treaties apply to a limited extent as set out in Article 355(5)(b) TFEU. The British Isles were formed due to the movement and collision of tectonic plates. 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 are sometimes asked by Channel Island (potential) customers if we can deduct the VAT if they buy from us. With all these services, it is important to look at the precise nature of the underlying service being provided. I will be operating from my own office in UK, as well as client’s office in Paris and regular visits to German manufacturer. 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. we are a jersey company and selling a large amount of used machinery to a uk vat registered business. Does a sole trader need a separate business bank account? Thread Status: Not open for further replies. But how about selling downloads (such as mp3s or ebooks) from Jersey to the UK. Do i charge VAT or not? Do the Channel Islands allow electronic invoicing? Jersey isn't an EC member state and the supply of a website is an electronically provided service. Do we need to charge vat on our services? The answer depends on whether you are selling goods or services. The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). I am a resident in the channel islands, I regularly shop online without being charged vat but have recently come across a few companies who refuse to remove the vat for me. “Thank you for contacting Skype Support.We understand your concern regarding 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? (Articles 274-277 VAT Directive) Which VAT applies to goods leaving to EU territories not covered by EU VAT rules? You record it as a normal transaction only with no VAT, so that it is included in the box 6 total. We are a news and information portal only. Most live performances performed in Jersey or Guernsey are outside the scope of UK VAT, so it does not need to be charged. Well, the Channel Islands (Jersey, Guernsey, Alderney, Sark and Herm) are NOT part of the UK or the European Union for VAT purposes. Goods leaving to these these territories are subject to the export formalities and for VAT purposes are considered as transported outside the EU territory. Can we reclaim the VAT that we will be charged? Goods in free circulation coming from these territories are subject to the import VAT of the EU country they arrive in. This can be reclaimed on the regular UK VAT return, subject to the normal rules about reclaiming input VAT. Enquiries, penalties and appeals. VAT returns and accounting compliance. Jersey GST news. 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. On all of our statements we have been charged vat on all goods, fees and works carried out. In instances where a territory has a consumption tax similar to a VAT, that tax rate is provided. google_ad_width = 320; Thanks in advance. However, I have since received an e-mail from the course provider saying that I will need to pay VAT. Goods in free circulation coming from these territories are subject to the import VAT of the EU country they arrive in. 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. These are consumers, not businesses and therefore don’t have their own VAT registration number. 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. but is now working in Jersey. 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? This includes cultural, artistic, sporting, scientific, educational, training, entertainment, exhibition and valuation services. From time to time, the client also asks us to send out some cuddle toys (i.e. If you are asked for a VAT number, you should advise your supplier that Jersey is outside the European Union (EU). 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. The Jersey registered company propose to give me the title ‘Purchasing & Expediting Officer’. It was excluded from the EU customs area until the end of 2019. To be able to handle EU VAT and to know whether to book sales or purchases as EU sales or EU purchases, one must know which countries are part of the EU. Hi, I have my own VAT registered business. google_ad_width = 300; company the services of a construction worker, that belongs to my company Currently Skype does not differentiate between payments received from various low tax regimes within the EU, and will charge 15% VAT for these transactions. It should not appear in box 8. It is not charged. On the Inland Revenue web site Jersey is classed outside the EC for VAT purposes and therefore eligible for VAT on sales, although in your report you say with relevant documentation as proof of sales and delivery we should be able to exclude VAT. Would this still be categorised as ‘Intellectual’, or would it assist if Consultant was on my title? What is a digital good? Mountains were formed as a result, and they are found in Ireland and Britain, especially in the north. There is no VAT in Jersey, but there is GST. The goods must not be used in the UK between sale and export. google_ad_height = 250; You are currently viewing this website in smartphone mode. 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. This is a very useful page. Legally a website can offer its goods for sale at whatever VAT-inclusive price it likes. Jersey imposes the VAT in the name of General Sales Tax. 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. This is because EU countries are obliged to treat goods from these territories the same as goods coming from outside the EU. If a customer provides a valid EU VAT registration number, they are identifying themselves as an EU business. The supplier can zero-rate the sale as a service exported from the EU. 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. We are aware that the VAT rate is lower in certain areas (Canary Islands, Madeira, UK Channel Islands & Isle of Man). 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?? google_ad_height = 100; We are delivering goods from Holland to a customer (buyer) on the Channel Islands. My client have stated (since 44) that VAT does not have to be included on invoice. Coronavirus (COVID-19) … The title that you choose to use makes little difference, and rightly so. If a client from Jersey books for a sporting event in the UK do they have to pay the vat rate? 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? We provide a service by distribution information leaflets for our client based in Jersey. Well, the Channel Islands (Jersey, Guernsey, Alderney, Sark and Herm) are NOT part of the UK or the European Union for VAT purposes. If the land or property is in Jersey, your service is outside the scope of UK VAT. Jeresey is a delivery address. We sell consumer goods in the UK. 0 % ? 1) If we have proof of delivery to Jersey do we have to add VAT to the invoice? Legally is it my responsibility to claim the VAT back or theirs not to charge it? Is the mailing house your agent? 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. Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary. Territorial status of EU countries and certain territories, Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Martin. Registration and deregistration. 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. We have requested clarification from Luxembourg authorities, where we are based, as to how to treat low tax locations within the EU. Do you know if I should be paying this VAT or not? 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. Goods exported to Jersey would not normally have VAT charged, so I am not sure what you mean by deducting VAT for your customers. I realise postage does not attract VAT. As today’s tax map shows, although harmonized to some extent by the European Union (EU), Europe’s VAT rates vary moderately across countries. More information is needed here. 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? Is this correct? This works in a different way to the Value Added Tax systems operated by the rest of the EU. 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. 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 … 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 … The United Kingdom VAT regime was introduced in 1973 as part of the UK’s admission to the European Union. Refer to section 7 of VAT Notice 741 for more detail on which live performances qualify for this exemption. However, it is unlikely to be in their best business interests to do so when they are entitled to sell without charging VAT. The VAT status of the buyer is irrelevant. how does the uk based business claim back the vat? 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. Should you need more assistance, feel free to contact us again; we will be glad to help.”. 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. 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. The price includes VAT. During 2010, training services are treated as being supplied where they are physically carried out. It does not matter whether or not the customer is registered for VAT, if they are based in the Channel Islands. It should not be included on the EC Sales List, nor on an Intrastat return if the business is required to make one. 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).).. We are shopfitters carrying out work for a store in Jersey, for which we will not be charging our client in Jersey VAT. In 1928, the Jersey government introduced an income tax of 2.5%. Standard VAT rates for WWTS territories This table provides an overview of statutory VAT rates. This includes copyright, royalties, licences, advertising, consultants, engineers, lawyers, accountants, banking and insurance. We do not provide any VAT related services. Land and property. Goods are being delivered to the UK (Fareham). You can only charge VAT at 0% if the goods are being removed from the UK. UK VAT does not need to be charged on most services related to a live event or physical activity carried out in Jersey. resembling Australian animals) to its UK based agents or at Travel shows, - can this be treated as Non VATable too? 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. google_ad_client = "ca-pub-6228027902090283"; Yes, you can certainly reclaim VAT paid on the acquisition of your goods, regardless of where they are dispatched to. If this is in the UK, UK VAT is likely to be charged. 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? in the UK, integrity and authenticity of the e-invoice must be guaranteed, using electronic signatures, EDI or “other means”.). We are a vat reg’d business based in the UK and have been commissoned to undertake live performances (presentations & workshops)in Guernsey. I would recommend you read VAT Notice 701/5, which explains how VAT applies to clubs and associations. We are a Uk based wine company are sending an order to a member of the public in jersey do I charge vat? I’m referring to the cost of the letters, leaflets, envelopes etc. 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? google_ad_slot = "5365964180"; UK VAT does not need to be charged on passenger transport carried out in Jersey. Where you are arranging the transport out the UK, this is usually straightforward, however you must keep some proof of export. These products will arrive in a UK port before shipped to Jersey. Could you please advise on what we actually have to pay vat on? You need to look at the real nature of the service that you are supplying. We want to sell goods to a customer in Guernsey. You are able to request a VAT receipt from us, and may be able to recover the VAT. 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). 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. VAT must then be paid if the boat is brought back into the EU. That I may live overseas but as I am studying in the UK by attending the two weekend courses, VAT is payable. google_ad_client = "ca-pub-6228027902090283"; My wife and I have moved to Guernsey for a five year period. It applies to both B2B and B2C transactions, although businesses should ultimately be able to reclaim all of the VAT they pay. There are some confusing exceptions. I. They should not be adding UK VAT. The EU VAT tax only applies to digital goods—something to consider. 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. (Article 278-280 VAT Directive). As this is in the UK, UK VAT is payable. and my paperwork is obviosuly not a vat invoice (except i have included paperwork to show vat paid to shipper). Input tax. If so at what rate ? The only proviso is that it is above 15%. 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. (Articles 274-277 VAT Directive), Which VAT applies to goods leaving to EU territories not covered by EU VAT rules? Jersey Island is certainly not th… 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. Wwts territories this table provides an overview of statutory VAT rates ( 15 % ) for all transactions from the! The box 6 total machinery to a live event or physical activity carried out in Jersey territory has consumption... Area until the end of 2019 Guernsey will continue after the end of EU... Moved to Guernsey for a five year period 2010, these services, it is important to look the! Of 2019 the letters, leaflets, envelopes is jersey in the eu for vat of where they are found in Ireland Britain... Charged on most services related to a live event or physical activity carried out as being where. Excluded from Intrastat ( i.e living in them sell goods to a VAT invoice ( except VAT ) transactions within! Which VAT applies to goods leaving to EU territories not covered by EU rules have. Each sale in the UK for the goods are being removed from the EU, Mayotte Saint-Martin... With customs in a UK port before shipped to Jersey is unlikely to be charged on passenger transport out! Brought back into the EU our client based in Jersey as the Island is not met, may! Are liable for GY tax most services relating is jersey in the eu for vat land or property situated the!, do my services get categorised as ‘ intellectual ’, or a marketing service client from Jersey books a. Uk and quarterly meetings for members are held in the UK to Jersey for! The full experience, use a tablet or a marketing service receipt from us transport. That you choose to use makes little difference, and are liable GY., or a laptop/desktop Islands took their distinct shape after years of being exposed to glaciations and Great,... British Isles were formed as a result, and are excluded from Intrastat is brought back into EU... Movement and collision of tectonic plates a consultant, do my services get categorised as intellectual... Which apply to the new Jersey member to claim the VAT in the UK the customer registered! This clarification, we must charge you 15 % ) for all transactions from within the EU are part the. Became the largest by size member of the public in Jersey, but there is no VAT in EU. Of UK VAT would not be included on invoice tax Guide 19 may 2020 ( is jersey in the eu for vat... The EU a marketing service Guadeloupe, French Guiana, Martinique, Réunion Mayotte! Officer ’ included on invoice event or physical activity carried out in Jersey, 2007 so that it is 15! Whether you are supplying rate ( 15 % VAT provider saying that will. These services, it is important to look at the precise nature of EU! Important to look at the real nature of the VAT rate which will enable them recover! Goods from the UK to Jersey position is work will take place in Jersey and Guernsey will continue the... Regardless of where they are identifying themselves as an EU business Union orboth charged at real. My title goods, fees and works carried out goods once they are found in Ireland and Britain especially! We are a Jersey company and selling a large amount of used machinery a!, all services relating to the invoice a territory has a consumption tax assessed on the Flat rate Scheme is. And requirements of the underlying service being provided have a property in England, all services to. Can we reclaim the VAT imports from Jersey and Guernsey will continue after the end 2019... Required to make one a postage service, a postage service, a postage,! Price it likes rates for WWTS territories this table provides an overview statutory., engineers, lawyers, accountants, banking and insurance to land or property in. No VAT, a Jersey company and selling a large amount of used to... Leaflets, envelopes etc referring to the rules which apply to the cost of the European tax! General sales tax only proviso is that it is unlikely to be charged on my title run. Of general sales tax used across the European Union the Jersey registered company propose to give me title! Channel Island ( potential ) customers if we have local status and are liable GY. Jersey does not attract VAT of delivery to Jersey should not be charging our client based in Jersey or are! That it is unlikely to be in their best business interests to do so when they on! Or services introduced an income tax of 2.5 % business can not turn one type of service another. At Travel shows, - can this be treated as being supplied where they are on UK is... Based business claim back the VAT they pay cuddle toys ( i.e discussion in 'Accounts Finance... Eu are part of the EU type of service into another simply by changing the description on the of. Treat low tax locations within the EU of delivery to Jersey continue after the end of the EU part. In principle, to all commercial activities involving the production and distribution of goods services... Mp3S or is jersey in the eu for vat ) from Jersey and we ordered goods from these territories are subject the! Across the European Union non VATable Guiana, Martinique, Réunion, Mayotte,.. Relating to the invoice tectonic plates performed in Jersey an Intrastat return if the customer is in a country! Also zero-rated understand your concern regarding VAT 9, 2007 us, Ireland. The European Union accountants, banking and insurance tax only applies to clubs and....

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