There is no VAT in Jersey, but there is GST. (Articles 274-277 VAT Directive) Which VAT applies to goods leaving to EU territories not covered by EU VAT rules? I work in a Portuguese company, and we need to charge to a Jersey UK VAT does not need to be charged on most services related to a live event or physical activity carried out in Jersey. The islands took their distinct shape after years of being exposed to glaciations and Great Britain, and Ireland became the largest by size. 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. 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 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. Until we receive this clarification, we must charge you 15% VAT. It should only be charged to customers who are based in Jersey. 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. is the recipient an EU private or non-business customer? 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. The United Kingdom VAT regime was introduced in 1973 as part of the UK’s admission to the European Union. but is now working in Jersey. 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 the customer is in a different country than your Site Settings country, VAT will not be applied. It should not appear in box 8. When selling items such as clothing, accessories etc to the Channel Islands, alot of the customers ask us to deduct the VAT for them. If either of those conditions is not met, then may have to charge Dutch VAT. We are shopfitters carrying out work for a store in Jersey, for which we will not be charging our client in Jersey 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. This means that trade is unrestricted by tariffs, quotas or other barriers (except VAT). As the property is in England, all services relating to the property are subject to UK VAT. and my paperwork is obviosuly not a vat invoice (except i have included paperwork to show vat paid to shipper). Are you providing a printing service, a postage service, or a marketing service? 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. 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. However, I have since received an e-mail from the course provider saying that I will need to pay VAT. My client have stated (since 44) that VAT does not have to be included on invoice. This may mean that the business is better off not being on the Flat Rate Scheme. Online sales in most EU countries grew by 18% in 2015 and are expected to rise another 16% b… Hi, You are able to request a VAT receipt from us, and may be able to recover the VAT. This is a very useful page. We are aware that the VAT rate is lower in certain areas (Canary Islands, Madeira, UK Channel Islands & Isle of Man). I’m referring to the cost of the letters, leaflets, envelopes etc. You record it as a normal transaction only with no VAT, so that it is included in the box 6 total. in the UK, integrity and authenticity of the e-invoice must be guaranteed, using electronic signatures, EDI or “other means”.). We are invoicing head office in the uk for the trucks. This includes estate agency, conveyancing, architects, surveying, construction, property maintenance, hotel accommodation, defined exhibition stands, and property management services. Discussion in 'Accounts & Finance' started by simonswords, May 9, 2007. 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. The Jersey registered company propose to give me the title ‘Purchasing & Expediting Officer’. Goods in free circulation coming from these territories are subject to the import VAT of the EU country they arrive in. exempt items, zero-rated items, items subject to a reduced rate, alternative schemes). Could you please let me know what the correct position is? From time to time, the client also asks us to send out some cuddle toys (i.e. Would this still be categorised as ‘Intellectual’, or would it assist if Consultant was on my title? 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. Land and property. What will we be charging 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. Campione is excluded from the EU VAT area. The supplier can zero-rate the sale as a service exported from the EU. 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. We are a vat reg’d business based in the UK and have been commissoned to undertake live performances (presentations & workshops)in Guernsey. Equally, boats that are kept outside the EU for more than three years may be required to pay VAT again. Perhaps they just need to be made aware that they do not need to charge VAT when exporting to the Channel Islands. Currently Skype does not differentiate between payments received from various low tax regimes within the EU, and will charge 15% VAT for these transactions. This includes copyright, royalties, licences, advertising, consultants, engineers, lawyers, accountants, banking and insurance. Consequently, sales to Ålandshould not be included in the EC-sales list (periodic reporti… Where you are arranging the transport out the UK, this is usually straightforward, however you must keep some proof of export. 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. Do we need to charge vat on our services? If you are asked for a VAT number, you should advise your supplier that Jersey is outside the European Union (EU). 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? Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary. 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 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. 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. Do i charge VAT or not? I have my own VAT registered business. VAT returns and accounting compliance. we paid shipping company the vat) in order to compy with customs. In 1928, the Jersey government introduced an income tax of 2.5%. 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