Such unit trusts are commonly established in one of the Channel Islands (typically, Jersey or Guernsey) or the Isle of Man, but may be established under the law of another non-UK jurisdiction. A business can only have one business establishment, but can have several fixed establishments. They’re often called brokers or agents, and their customer is the person or organisation who they supply their service to. We’ll send you a link to a feedback form. On the other hand, if the land is physically located in, for example, Germany, then the supply of services will be deemed to take place in that country. 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’. Key assumption: Currently, there is no UK legislation in place which could 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. Export Packing and Crating Advice in Essex, https://www.gov.je/TaxesMoney/GST/GSTCustomers/Pages/GSTQuickGuide.aspx, Why you should use a fast, safe, direct express European courier service to and from the UK, The Fastest Tuk Tuk in the World – Barrington Freight, 5 New Year’s Resolutions Your Retail Business Should Be Making, New Year, New Supplier: Our Tips For Launching Into 2019. If your goods are being transported to Jersey by a freight forwarder, they will declare the shipment value via the Jersey customs CAESAR system (online customs software) before the shipment arrives in Jersey. 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. In order to get around the problem of having two different VAT codes we have the customer set up as two different customer codes (one VAT exempt) the orders/invoices are posted to whichever customer code applies. You will be charged GST on the total cost (including freight) of goods bought in the UK when it is more than £135. A list of EU VAT contacts can be found in Notice 725. The services by MCL to DPSL are outside the scope of UK VAT. 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. This is the case even if your head office belongs in the UK for supplies that it makes in the UK. Jersey VAT Calculator will add your product/service to the Jersey VAT Table. 30 days for other vehicles, these come under the general rule. Please contact our Customer Services team on 711720 to find out more. Alternatively, Jersey Customs can be contacted directly: So SERVICES are outside the scope so you don't charge vat but … There is no UK VAT chargeable on goods or transport charges either to or from Jersey. Services supplied to Jersey residents in UK or abroad. Details of any changes to the previous version can be found in paragraph 1.2 of this notice. There is no UK VAT chargeable on goods or transport charges either to or from Jersey. GST on the VAT on goods imported from the UK. 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: UK real estate can be held as an investment through an offshore unauthorised property unit trust. The place of supply of admission to an event is where the event takes place, wherever the customer or supplier is located. Telephone +44 (0) 1534 448088 It applies to on goods worth £240 or more. 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. 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. VAT-registered business. Pre-paying VAT on exported goods. You must account for the VAT in your periodic VAT return on the invoiced amounts at the appropriate Irish VAT rate. vat on services from uk to jersey . Barrington Freight to the rescue. 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. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. You have not selected UK Mainland as either the collection country or the destination country. VAT Notice 708: buildings and construction has more about the VAT rules for land and property. The United Kingdom is a member of the EU and, as a member state is obliged to apply VAT to a range of goods (see European Union value added tax). Jersey has its own independent governing democratic parliament, which controls the financial, legal and judicial systems on the island. GST can be paid by BACS / debit card / cheque / cash in person. Each time you add new information, the total amount will be updated so you can see the total costs of goods, products and services in Jersey inclusive and exclusive or VAT. But some supplies are subject to special rules that will affect their place of supply. If you have a valid SageCover contract for your Sage Accounts software, you … UK VAT and UK Returns Regulation. In these circumstances, you are regarded as the supplier of the services for VAT purposes. VAT is a UK taxed charged by UK businesses and administered by HMRC. There is no registration threshold for received services. We use some essential cookies to make this website work. All invoices for trade with Jersey should be zero rated for UK VAT. If the service relates to land or property situated in the UK, VAT … For most supplies of services, the place of supply is decided by what’s known as the ‘general rule’. If you’re supplying services relating to land and property, the place of supply is always where the land or property is located. I would think this applies to your situation as the services/goods are supplied and used in the UK I would charge VAT. You will need to contact the foreign tax authority in that country for advice. Find out which country’s VAT rules to use when supplying services abroad.