The services of a driver, pilot, operator or crew come under the general rule. All invoices for trade with Jersey should be zero rated for UK VAT. This can be the supplier or the buyer of the goods or services, or both. Don’t include personal or financial information like your National Insurance number or credit card details. The VAT process on services sold between the UK and the US can be quite complex. Your freight forwarder will guide you through this process and will facilitate payment. Business-To-Consumer Services. For passenger transport the place of supply is where the transport takes place. Below is our guide, and answers to some frequently asked questions. 7.1 Introduction. Why is VAT not due on items returned from the Channel Islands to a UK retailer for a full refund? To help us improve GOV.UK, we’d like to know more about your visit today. Furthermore the recipient will be asked to pay the VAT plus a handling fee. On 6 May 2008, the Jersey government introduced a new tax called Goods and Services Tax (GST). VAT paid on services supplied in the UK or abroad cannot be refunded. The rule for working out the place of supply of intermediary services is if you supply intermediary services to a: non-business customer, the place of supply is the same as the place of supply of the service you’re arranging. Guernsey and Jersey do not benefit from the UK’s membership of the EU other than in a limited fashion via Protocol 3. The rule for working out the place of supply of freight transport is if you supply services to a: non-business customer, the place of supply is where the transport takes place. No UK VAT is payable but you still have to include the exports as part of your VAT accounting and consider any requirements for VAT in the recipient country. UK VAT refunds. Find out which country’s VAT rules to use when supplying services abroad. In these circumstances, you are regarded as the supplier of the services for VAT … This is the case even if your head office belongs in the UK for supplies that it makes in the UK. If the customer is a non-business customer then most supplies relating to events are subject to VAT where they’re carried out. VAT is due on any commercial item sent from Jersey to the UK including anything sold by members of the public (for example, anything you sell on ebay). construction, refurbishment, conversion, repair, maintenance and demolition, professional services of estate agents, architects, surveyors and so on, property management and maintenance services. It means you apply a 0% VAT rate. What Paperwork Is Required For Shipping To Jersey? When receiving services from abroad for business purposes, you may have to register and account for the Value-Added Tax (VAT) in the State. If you supply services that directly relate to land, the place of … fast and good communication, good pricing also. Generally, as a guide, GST is calculated on the “import value”, which is a total of the value of the goods + the total shipping costs + insurance costs. There is no UK VAT chargeable on goods or transport charges either to or from Jersey. Just to advise, delivery has been and has been unloaded. When it comes to selling services throughout the UK, rather than goods cross-border, things continue much as they did before 1 January 2021. You can buy goods from the UK without paying VAT if you're: buying goods from a UK business registered for VAT and having them sent to your Jersey address buying goods from the UK via the internet or mail order GOV.UK explains how UK businesses registered for VAT can export goods by post, free of VAT. 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. Goods in this context means movable items, not fixed installations. Services supplied to Jersey residents in UK or abroad. Jersey has no power to enforce UK VAT rules on UK businesses. Would recommend the company to anyone looking for great service. VAT is also due on any gift sent from Jersey to the UK that is valued over £39 (including the postage and packing). It will take only 2 minutes to fill in. This tax is called GST (an abbreviation for “Goods and Services Tax” i.e. All invoices for trade with Jersey should be zero rated for UK VAT. Find out how goods being brought into Jersey may have GST due before they can clear Customs Pre-paying VAT on exported goods Information for Jersey traders about pre-paying VAT on exported goods, including details about arrangements with UK Customs Barrington Freight are experts in shipping to Jersey, Guernsey and Alderney, and have the knowledge and expertise to make your deliveries to the Islands go smoothly – our MD Matt Everard is happy to provide advice. Jersey Customs & Immigration Service Marine Cargo Insurance – Insure or not to insure? If you’re an intermediary, then the place of supply of your services depends on whether your customer is in business. Parts of this notice have the force of law under If the place of supply of your service is not in the EU, you do not have to charge EU VAT but you should include the sale in box 6 on your VAT Return. A local Jersey import tax called GST will often be applied to the importer of commercial shipments into Jersey. The value of goods and services purchased from EU non-UK suppliers is added to turnover when checking VAT registration threshold. These are mainly intangible services that include advertising, intellectual property rights, legal services and accountancy. Intermediaries provide a service of arranging or facilitating the supply of goods or services. The services supplied by MCL to DPSL are business-to-business (B2B). A means of transport is something that can be used for transporting passengers or goods, and includes: It does not include freight containers, static caravans or racing cars. If you have a business establishment in the UK and establishments in other countries, you must look at what each establishment does in terms of supplying services. For freight transport the place of supply varies according to whether the customer is in business. the Jersey equivalent of our UK VAT), and is rated at 5%. First class service and we were kept informed throughout the pallets journey all the way through to the delivery. © Copyright 2021 - Barrington Freight Ltd - Bowden House, Luckyn Lane, Basildon, Essex SS14 3AX - Registered Company No : 06060302 Sitemap | Privacy Policy | Terms. First things first, the general rules. Special rules apply for work carried out on goods. We use some essential cookies to make this website work. There are various rules that apply, depending on: whether you’ve more than one business location, the place where your business or your business customer ‘belongs’. Your UK VAT-registered business provides advertising services to individuals (non-businesses), as well as businesses located in the US. There are special arrangements for charging VAT on the international supply of electronic services. Jersey's regulations mirror the provisions of the EU VAT Directive on the place of supply of services so that businesses don't get taxed twice - ie by paying both VAT and GST. Jersey has its own independent governing democratic parliament, which controls the financial, legal and judicial systems on the island. Clients wishing to arrange shipping to Jersey will need to provide their freight forwarder with a commercial invoice for Jersey Customs. This notice cancels and replaces Notice 703 (March 2014). Customers that are new to shipping to Jersey are often surprised to learn that Jersey is not an EU member, and that tax is payable on goods entering the island. VAT Notice 744B: freight transport and associated services has more about the VAT rules for freight transport services. UK VAT and UK Returns Regulation. If you belong in the UK and your customer is in an EU country, you may need to register in that country. Jersey is officially known as the “Bailiwick of Jersey” and is a British Crown dependency. UK businesses will no longer be able to use the VAT MOSS system in the UK and the current EU-wide VAT threshold for supplies of digital services … Maritime House, La Route du Port Elizabeth VAT is considered part of your goods' total value, and you must pay GST on the total value to have goods released from Customs. Protocol 3 brings the Channel Islands within the EU Single Market for the purposes of trade in goods (but not services). GST refunds for visitors to Jersey. However, customs have the discretion to waive GST or duty if it is £12 or less. If you regularly send goods to the UK you may qualify for entry to the pre-paid VAT scheme. Telephone +44 (0) 1534 448088 All content is available under the Open Government Licence v3.0, except where otherwise stated, Which country’s VAT rules to use when charging VAT on services, Broadcasting, telecommunications and e-services, The general rule and the place of belonging, Registering for VAT under special rules for place of supply, charge and account for VAT according to UK VAT rules, special arrangements for charging VAT on the international supply of electronic services, VAT Notice 708: buildings and construction, VAT Notice 744B: freight transport and associated services, supplying services to non-business customers outside the UK, Place of supply of services (VAT Notice 741A), VAT rules for supplies of digital services to consumers, Exports, sending goods abroad and charging VAT, Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland, Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases. Key assumption: Currently, there is no UK legislation in place which could UK to France in under 24 hours - brilliant! If you’re in the UK and the place of supply of your service is in the UK, you charge and account for VAT according to UK VAT rules. Also, there are some services that will require UK businesses to register for VAT in other EU member states; these services include services connected with immovable property and admission to events. We had to get a pallet of tiles back from Italy with urgency to assist a job being worked on. This situation includes costs incurred in the repair of goods sent out of Jersey and holidays booked through UK or foreign operators or companies to be taken out of Jersey. The general rule for working out the place of supply of services, apart from those covered by special rules is if you supply services to a: business customer, the place of supply is the place where the customer belongs, non-business customer, the place of supply is the place where the supplier belongs, your business establishment (your head office or only office) is in the UK, and you have no fixed establishments (subsidiary offices or agencies) in other countries, your business establishment is in the UK and you have fixed establishments in other countries, but the UK office is the one mainly concerned with supplying services, your business establishment is not in the UK but you have a fixed establishment here which is the one where you supply services from, you do not have either a business or fixed establishment in the UK or elsewhere, but your business is a corporate body (for example, a limited company) which is registered in the UK, you do not have a business or a fixed establishment in the UK, or anywhere else, but the UK is your usual place of residence. VAT is a tax on goods used in the UK and you do not charge VAT if goods are exported from: Great Britain to a destination outside the UK Northern Ireland to a destination outside the UK and EU . The ‘place of supply’ is the place where you make a supply and where you may be charged and pay VAT. If you can show that the VAT has been refunded to you, the GST on the VAT will be refunded. Some goods can be imported into Jersey temporarily without paying GST. Protocol 3 will cease to have any effect on 31 December 2020, once the UK’s membership of the EU ceases. If you’re in the UK and the place of supply of your service is in the UK, you charge and account for VAT according to UK VAT … Details of any changes to the previous version can be found in paragraph 1.2 of this notice. You will need to contact the foreign tax authority in that country for advice. UK to France in under 24 hours - brilliant!! VAT is a UK taxed charged by UK businesses and administered by HMRC. On the reverse route, if a Luxembourg taxable person were to incur UK VAT, it would have to contact the UK VAT authorities in order to determine the VAT refund process, if any. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. VAT paid can be recovered as UK input VAT, subject to the usual UK VAT recovery rules. You must check with the tax authority in that country to find out how to treat the services you’re supplying. It applies to on goods worth £240 or more. GST can be paid by BACS / debit card / cheque / cash in person. View more information on other countries, or find out more about VAT. The rule for working out the place of supply of work carried out on goods is if you supply services to a: business customer, the place of supply is the place is where the customer belongs, non-business customer, the place of supply is where you physically perform the work. Extremely efficient, a real pleasure to work with. They delivered Sculptures for me from the north of Scotland to Sweden without a hitch, I was able to discuss all the details over the phone, driver was prompt, van was clean, Very happy. For further information about this, please refer to the HMRC website . If you’re supplying services to non-business customers outside the UK, you may not need to pay UK VAT. VAT Notice 708: buildings and construction has more about the VAT rules for land and property. If it takes place outside the UK, then it falls outside UK VAT rules. If you’re supplying services relating to land and property, the place of supply is always where the land or property is located. 1. Many thanks Simon, I will definitely come back to you. Home > Blog > Shipping to Jersey; what is GST? Clients wishing to arrange shipping to Jersey will need to provide their freight forwarder with a commercial invoice for Jersey Customs. You have not selected UK Mainland as either the collection country or the destination country. Work on goods The place of supply is where the goods are when the work is physically carried out. There is no UK VAT chargeable on goods or transport charges either to or from Jersey. © Copyright 2021 - Barrington Freight Ltd - Bowden House, Luckyn Lane, Basildon, Essex SS14 3AX - Registered Company No : 06060302, Import from China to UK & Freight Forwarder China to UK, Pallet Delivery to Bosnia and Herzegovina, European Haulage & Worldwide Freight Services. This article explains how to account for Jersey Goods and Services Tax (GST) in Sage Accounts. Land and property includes the land itself plus any buildings or other structures, (including installations such as oil production platforms). Please contact our Customer Services team on 711720 to find out more. In some cases, the place of supply is determined by what service is supplied, rather than where the supplier or the customer belongs. HMRC will often agree to accept non-VAT registration of UK business with only zero rated sales. VAT on services - place of supply examples. Which country’s VAT rules to use when charging VAT on services. We’ll send you a link to a feedback form. This includes all services connected to cultural, artistic, sporting, scientific and educational events, or entertainment. But for some supplies, you may need to register and account for VAT in the country of supply. If the supplier’s total supplies of goods to un-registered customers in the UK This page has been updated because the Brexit transition period has ended. Supplier VAT registered and responsible for delivery, customer not VAT registered The supplier charges their local state’s VAT up to UK’s distance selling threshold (£70,000). The place of supply of admission to an event is where the event takes place, wherever the customer or supplier is located. We also use cookies set by other sites to help us deliver content from their services. They’re often called brokers or agents, and their customer is the person or organisation who they supply their service to. 2.5 Selling digital services to and from the EU. St Helier, Jersey JE1 1JD If you’re in the UK and the place of supply of your service is in an EU country, you do not pay UK VAT. Freight transport and associated services (VAT Notice 744B) Returned goods When you return goods to a supplier or a customer returns goods to you, the balance of payment can be settled by issuing either a: Note that UK VAT incurred on transactions carried out in 2020 can still be subject to a VAT refund request through the Luxembourg VAT refund portal until 31 March 2021. 30 days for other vehicles, these come under the general rule. If a foreign company is not making taxable supplies in the UK but is incurring UK VAT on local goods or services, then the VAT may recovered through a VAT reclaim. The rules are slightly trickier when it … Example 1. Excellent personal service at a competative price. Barrington Freight to the rescue. For VAT purposes any goods supplied to the Channel Islands are regarded as exports and may be zero-rated, T0 by default, subject to the normal HM Revenue & Customs (HMRC) conditions. GST on the VAT on goods imported from the UK. With services, deciding the place of supply can be complicated. These special rules only apply to the transport itself. Zero rated sales count towards the VAT registration threshold. Services received from abroad can be from the European Union (EU) and outside the EU. If, for example, your company has its head office in the UK, but has a French subsidiary that supplies services to local businesses, then the French company belongs in France for VAT purposes. Similarly, where a French business supplies land-related services to a UK customer, then, in principle, it will need to register for UK VAT and charge UK VAT on its services. But what does this mean to a company that wishes to sell goods and transport them to Jersey? +You can buy goods from the UK without paying VAT if you are:+ +buying goods from a UK business registered for VAT and having them dispatched to your Jersey address, or+ +buying from the UK via mail order or the internet+ +The HMRC website explains how UK businesses registered for VAT can export goods by post, free of VAT. Machinery installed within a building is not considered to be land or property. The B2B place of supply rule is that the supplies take place where the customer belongs (where it is established), i.e. Is located again for your swift actions, constant updates and assistance.Highly to! Will guide you through this process and will facilitate payment ’ re supplying a feedback form -!... 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