Enquiries, penalties and appeals. During this time we have local status and are liable for GY tax. 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. 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. The freight company should issue a VAT certificate to your customer, which will enable them to recover the VAT. Jersey isn't an EC member state and the supply of a website is an electronically provided service. 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. This can be reclaimed on the regular UK VAT return, subject to the normal rules about reclaiming input VAT. google_ad_slot = "3206229170"; Do we pay VAT & import duties in UK ? I work in a Portuguese company, and we need to charge to a Jersey This may mean that the business is better off not being on the Flat Rate Scheme. If a client from Jersey books for a sporting event in the UK do they have to pay the vat rate? The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). We provide admin for the association in the UK and quarterly meetings for members are held in the UK. There are some confusing exceptions. This is because EU countries are obliged to treat goods from these territories the same as goods coming from outside the EU. 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 … 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? Should we deduct the VAT or is it better for them to reclaim VAT after purchasing? That I may live overseas but as I am studying in the UK by attending the two weekend courses, VAT is payable. Charging VAT to clients in Jersey. We are a Uk based wine company are sending an order to a member of the public in jersey do I charge vat? Jersey VAT Calculator. google_ad_height = 250; You are currently viewing this website in smartphone mode. 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. 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. 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. Refer to section 7 of VAT Notice 741 for more detail on which live performances qualify for this exemption. 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. My company is exporting used fork lift trucks to Jersey on behalf of another company. (E.g. These products will arrive in a UK port before shipped to Jersey. 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. As the property is in England, all services relating to the property are subject to UK VAT. You can only charge VAT at 0% if the goods are being removed from the UK. The answer depends on whether you are selling goods or services. Does a sole trader need a separate business bank account? simonswords UKBF Ace Full Member. Shipping to Jersey is outside of the EU VAT zone, so does not attract VAT. Yes, you can certainly reclaim VAT paid on the acquisition of your goods, regardless of where they are dispatched to. 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. This includes copyright, royalties, licences, advertising, consultants, engineers, lawyers, accountants, banking and insurance. Land and property. Input tax. Jersey Island is certainly not th… Can we reclaim the VAT that we will be charged? For the full experience, use a tablet or a laptop/desktop. 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. Do you know how to handle this VAT issue? Jersey and the UK are currently in a customs union with the EU and apply the EU’s common external tariff, but that will change on leaving the EU Customs Union on 29 March 2019. You are able to request a VAT receipt from us, and may be able to recover the VAT. Any traded products must meet the relevant standards and requirements of the EU. If the customer is in a different country than your Site Settings country, VAT will not be applied. Could you please advise on what we actually have to pay vat on? 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).).. I have my own VAT registered business. The EU VAT tax only applies to digital goods—something to consider. UK VAT does not need to be charged on most ‘intellectual’ or ‘intangible’ services supplied to a customer who belongs in Jersey. The price includes VAT. This is in contrast to the rules which apply to the other EU Member States. 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)? What your customer does with the goods once they are on UK soil is no longer your concern. Legally a website can offer its goods for sale at whatever VAT-inclusive price it likes. 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. It is not charged. google_ad_client = "ca-pub-6228027902090283"; Goods are being delivered to the UK (Fareham). 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. google_ad_slot = "5365964180"; 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. Specific sectors and other matters. It should not appear in box 8. 15 % ? UK VAT does not need to be charged on most services related to a live event or physical activity carried out in Jersey. It was excluded from the EU customs area until the end of 2019. in the UK, integrity and authenticity of the e-invoice must be guaranteed, using electronic signatures, EDI or “other means”.). If you are asked for a VAT number, you should advise your supplier that Jersey is outside the European Union (EU). Jersey GST news. Our company is currently exporting products to Jersey. From time to time, the client also asks us to send out some cuddle toys (i.e. 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. VAT accounting schemes. Are you providing a printing service, a postage service, or a marketing service? Goods in free circulation coming from these territories are subject to the import VAT of the EU country they arrive in. Removed from the UK my responsibility to claim the VAT is jersey in the eu for vat, subject UK. 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