0 % ? There are some confusing exceptions. Goods exported to the Islands can be zero-rated for UK VAT purposes, as long as documentary evidence of the export is kept. 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. 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. Perhaps they just need to be made aware that they do not need to charge VAT when exporting to the Channel Islands. The freight company should issue a VAT certificate to your customer, which will enable them to recover the VAT. We are a Uk based wine company are sending an order to a member of the public in jersey do I charge vat? 15 % ? Jersey VAT Calculator. ... Value Added Tax. I would recommend you read VAT Notice 701/5, which explains how VAT applies to clubs and associations. VAT does not apply in Jersey as the Island is not part of the European Union tax area You record it as a normal transaction only with no VAT, so that it is included in the box 6 total. These are consumers, not businesses and therefore don’t have their own VAT registration number. 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 … It is not charged. This is in contrast to the rules which apply to the other EU Member States. 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. This includes cultural, artistic, sporting, scientific, educational, training, entertainment, exhibition and valuation services. This works in a different way to the Value Added Tax systems operated by the rest of the EU. We sell consumer goods 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. UK VAT does not need to be charged on most ‘intellectual’ or ‘intangible’ services supplied to a customer who belongs in Jersey. Equally, boats that are kept outside the EU for more than three years may be required to pay VAT again. Does this mean you need to charge VAT on sales to Jersey? Would this still be categorised as ‘Intellectual’, or would it assist if Consultant was on my title? From time to time, the client also asks us to send out some cuddle toys (i.e. Brexit. We provide a service by distribution information leaflets for our client based in Jersey. Types of supply . I work in a Portuguese company, and we need to charge to a Jersey The only proviso is that it is above 15%. We provide admin for the association in the UK and quarterly meetings for members are held in the UK. 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. I have my own VAT registered business. Currently, GST is charged at the rate of 5%. We are a trade association (for businesses not individuals) with a new member in Jersey. These leaflets/pamplets are basically promoting tourism in Tasmania, Australia. The status of these islands for VAT purposes often causes confusion for UK businesses selling goods or services there: are they part of the UK, or aren’t they? The final VAT levied on a good or service is the sum of the VAT paid at each production stage. 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. These products will arrive in a UK port before shipped to Jersey. This can be reclaimed on the regular UK VAT return, subject to the normal rules about reclaiming input VAT. 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. company the services of a construction worker, that belongs to my company It is causing us headaches ;-). Consequently, sales to Ålandshould not be included in the EC-sales list (periodic reporti… Thanks in advance. 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. If the land or property is in Jersey, your service is outside the scope of UK VAT. VAT, or value added tax, is a form of sales tax used across the European Union. It applies to both B2B and B2C transactions, although businesses should ultimately be able to reclaim all of the VAT they pay. 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. Jeresey is a delivery address. and my paperwork is obviosuly not a vat invoice (except i have included paperwork to show vat paid to shipper). 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? My company is exporting used fork lift trucks to Jersey on behalf of another company. If this is in the UK, UK VAT is likely to be charged. This may mean that the business is better off not being on the Flat Rate Scheme. google_ad_client = "ca-pub-6228027902090283"; It should not be included on the EC Sales List, nor on an Intrastat return if the business is required to make one. 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? Do i charge VAT or not? 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