The end of the transition period will spell implications for the ‘VAT-paid' status for any vessel located in the Channel Islands. Since 1 January 2013 the place of supply of a B2C long-term hire of means of transport is made where the customer belongs, unless it is a long-term hire of a pleasure boat that is put at the disposal of the customer at an establishment of the supplier. The place of supply rules contain default or ‘general’ rules, one for supplies to business customers B2B and one for supplies to consumers B2C. If you do not follow these rules, you will be liable to be assessed for VAT due on the supplies and may incur default interest and financial penalties as a result. 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. If the goods are either subsequently exported or you later obtain evidence of export you can then zero rate the supply and adjust your VAT account for the period in which you obtained the evidence. The certificate of shipment is an important document, which should be sent to you as soon as the goods have been exported from the UK or EU. You can change your cookie settings at any time. Services. This screen print will provide official proof of export only when it shows both: These codes mean that the goods have actually departed from the UK or EU. The CT procedure is then discharged electronically. B2B intermediary services fall under the B2B general rule and are supplied where the customer belongs. The Trade Associations listed below may also provide advice: Automated Customs and International Trade Association, Association of International Courier and Express Services, British International Freight Association, The Institute of Export & International Trade, United Kingdom Oil Industry Taxation Committee. Once an individual has been granted leave or permission to remain in the UK, they belong in the UK, even if they overstay. But, where any of these services relate to land or property they are excluded. Where an overseas establishment supplies services to a UK establishment within the same legal entity, the reverse charge does not apply since this is a transaction within a single entity and so not a supply for VAT purposes. See VAT Mini One Stop Shop: register and use the service for more details on scheme registration. Courier and fast parcel operators specialise in the shipment of small consignments to overseas destinations within guaranteed times. (a) Operators who do not issue separate certificates of shipment. Examples included public payphones and charges for calls made from hotel rooms. (d) Overseas customer arranging the export by courier. An example of this is where a guarantee of origin is issued to customers purchasing electricity that certifies the electricity was generated from renewable sources. A long-term hire of a pleasure boat put at the disposal of the customer anywhere other than where the supplier has an establishment, is treated as made where the customer belongs. (When NCTS is used the GDM generated by NES is not accepted as evidence for VAT zero rating. It only applies to taxable supplies, either at the standard, reduced, or zero rate see section 29 of VAT guide (Notice 700). If there is a single supply directly related to land this treatment covers all the elements that make up the supply. Where there is no supply at the time of delivery on board, VAT is chargeable at the appropriate rate on sales of goods in canteens and shops on board HM Ships in UK ports or on coastwise voyages. Do I charge the Company in Virgin Islands VAT on our services. When goods have arrived at the port but for some reason a departure message is not input, CHIEF will issue an Assumed Departure Message within a specified timescale. The use and enjoyment rules apply in either of the following situations where the place of supply would be: In these circumstances, the place of supply is where their effective use and enjoyment takes place. More details may be found in VAT Notice 48: Extra Statutory Concessions. If, as either the supplier or the recipient of services, you have establishments in more than one country, it is essential to determine which of those places is treated as making or receiving the supply in question. This sub-paragraph applies to everything provided as part of an advertising campaign, even if elements of the campaign would have fallen under other place of supply rules or been treated as a supply of goods had they been supplied in isolation. Customs declarations using the National Export System (NES) and the New Computerised Transit System (NCTS), 7. If you establish that the place of supply of your intermediary services is the UK you should then consider whether zero rating applies, see section 16. For example, if you arrange services connected to land, the place of supply of your services will also be the place where the land is situated. If you cannot attribute the input tax due (because, for example, you make exempt supplies) the effect is to make you pay VAT on the supply at the UK rate. A CNCD may be on an approved standard commercial document or a partly completed SAD. You can apply for simplified declaration procedures and for Authorised Economic Operator status. See paragraph 7.3 for goods that your customer intends to export in his baggage or his private motor vehicle. Exports to installations outside UK or EU territorial waters, (a) Goods supplied and exported by you to an installation not owned by you. Unless you have information that suggests the service is wholly for private use, you may presume that your customer is in business if they provide you with their VAT number. The services are provided and invoiced by its UK branch. Containers and swap bodies are handled by intermediaries who use their own consignment documentation. Amongst other things it states that EU member states shall lay down conditions ‘for the purpose of making sure the correct and straightforward application of such exemptions and preventing any evasion, avoidance or abuse’. If, following the sale, the customer returns the goods as defective and you as the retailer are required to replace them, whether you charge VAT on the value of the replacement goods will depend upon their ultimate destination. You can zero rate eligible supplies of goods to foreign-going vessels and aircraft providing: The arrangements in paragraphs 10.2, 10.3 and 10.4 apply to goods supplied for sale in ships’ shops, and so on even though there may be no taxable supply at the time of shipment (for example transfer of own goods, supply on sale or return terms). It also includes supplies to customers that have both business and non-business activities such as charities, local authorities and government departments. If you are still unhappy, find out how to complain to HMRC. Gassing Station » Business. Payments for these intellectual rights are often known as ‘royalties’. If adoption occurs when the vessel is in UK territorial waters the supply is taxable, if outside there is no supply for VAT purposes. A supply of goods sent to a destination outside the UK or EU is liable to the zero rate as a direct export where you: You must not zero rate an indirect export where the goods are either: If your export transactions do not fit specifically into any of these categories or those listed in sections 3 and 4 contact VAT: general enquiries for advice prior to export, obtaining a written decision, if necessary. See VAT guide (Notice 700) if you need to convert foreign currency into sterling. It will take only 2 minutes to fill in. Effective use and enjoyment takes place where a recipient actually consumes services irrespective of the contractual arrangements, payment or beneficial interest. If the final supply is to be zero-rated as an export, these payments may also be zero-rated. Updated. You can zero rate these supplies provided: The Ministry of Defence is registered for VAT in the UK and all supplies to them, or to any military establishment in the UK on their behalf, should include VAT at the appropriate rate. The next 5 bullets have the force of law. At the point of sale you should check that both the: We must be able to verify the transaction. This notice explains how to determine the place of supply of your services and where the services are liable to VAT. This is provided that the goods have not been used in the UK prior to export (unless specifically authorised by HMRC) and in the case of an indirect export – see paragraph 2.11 - the goods have been supplied to an overseas person (as defined in paragraph 2.4). Information has been updated in section 14 to reflect changes to the VAT rules for supplies of digital services and the eligibility for non-EU businesses to use the VAT Mini One Stop Shop (VAT MOSS). Supplies made to customers based within a UK free zone should be treated as normal domestic supplies. The reverse charge is not a complicated accounting procedure. An intermediary arranges supplies between 2 other parties - a supplier and that supplier’s customer. An accurate value, for example, £50,000 must be shown and not excluded or replaced by a lower or higher amount. Services covered by this section are those that relate to an event or physical performance. Customers’ day to day contact is with the UK branch and they pay the UK branch. It covers place of supply and related aspects. Ask the person or business buying your goods what information you need to provide. Many, but not all, of these are exempt when made in the UK. The first step in applying use and enjoyment is to determine where the place of supply of the services specified above is in accordance with the other rules explained in this notice. The services are those that have an advisory nature with a high degree of intellectual character. If you belong in the UK but are not already UK VAT registered and you receive supplies of B2B general rule services from overseas suppliers (that are treated as supplied where the recipient belongs), the value of those supplies must be added to the value of your own taxable supplies when determining whether you should be registered for UK VAT. Conditions and time limits for zero rating, 4. For information on the VAT liability of supplies see section 29 of VAT guide (Notice 700). If you are a supplier who does not belong in the UK, and your customer is not registered for UK VAT or does not belong in the UK, you are responsible for accounting for any UK VAT due on your supply. The NES operates via a computer system known as ‘Customs Handling of Import Export Freight’ or CHIEF. Your supplier is liable to account for any UK VAT due. Hydrocarbon oils are subject to UK Excise Duty and are normally held in warehouses approved by HMRC until the time of delivery. B2B supplies means supplies made to businesses. In some circumstances you may be required to enter the goods to the CT procedure if the goods you export transit the UK or one or more EU member states before leaving the UK or EU. This section covers the specific evidence of export that you must obtain according to the method of export used. (b) Where your customer exports the goods. In addition, many express companies are able to offer a track and trace service via their websites where the movement of consignments can be traced through to the final destination. 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. Where B2C services are provided in connection to cultural, artistic, sporting, scientific, educational, entertainment or similar activities these services will be taxable at the place where they are performed. In this circumstance the non-UK supplier must register and account for VAT in the UK. For EU VAT purposes, the place of supply of a service is the place where that service is treated as being supplied. In this scenario you or your agent should ask the customs officer for a printed copy of the DEVD option 2 screen showing the ICS code 60 (see paragraph 5.5) to use as official proof of export. Work on goods for export from the UK and EU is zero-rated provided that all of the following conditions are met: If your supply is zero-rated in anticipation of export outside of the UK or EU but the good are not in fact exported, you will need to reconsider the liability and adjust the VAT. If the operator makes a bulk declaration when exporting the goods via an EU member state, it may not be possible to print a travelling copy 3 for the individual consignments of the SAD referred to in paragraph 7.3. Once you’ve made this decision you can move onto considering the VAT liability of the supply. If this is the case then there are additional rules. In most cases, the activity will normally be related to an event, although not necessarily only for a limited duration. See Claim back VAT paid in the EU if you’re established elsewhere (Notice 723A). For B2B, only the charge for the admission to an event, and any services ancillary to admission, are taxed at the place of where the event takes place. You can find out about the liability by referring to VAT Notice 708: buildings and construction and VAT Notice 742: land and property. The driver collecting the parcels will endorse the receipt copy and return it to the consignor. You are likely to hold, within your accounting system some or all of the following: You must hold sufficient evidence to prove that a transaction has taken place, though it will probably not be necessary for you to hold all of the items listed. Do not include any personal or financial information like your VAT number. The term of the first contract needs to be considered to decide whether the second term is short-term or long-term. This could be in the form of: You must not zero rate the supply of any other goods ordered by and delivered to the FCDO or FCDOS for stock or general distribution. If you are supplying land related services then the provisions of paragraph 7.6 will apply. Vague descriptions of goods, quantities or values are not acceptable. This notice cancels and replaces Notice 703 (March 2014). Where such supplies are made, an extension to the normal time limits for exporting the goods and getting satisfactory evidence of export is allowed – see paragraph 3.5. Admission is any payment that gives an individual or group the right to attend an event. For instance, ‘various electrical goods’ must not be used when the correct description is ‘2000 mobile phones (Make ABC and Model Number XYZ2000)’. If you have lost or mislaid the official or commercial evidence of export supplied by the ship owner or carrier, duplicate evidence of export may be obtained. VAT guide (VAT Notice 700) explains how to deal with this in your records and accounts. If you or a member of a salvage association subsequently sell the goods, the seller must account for VAT, at the appropriate UK rate, on the sale price. Direct exports to overseas military and similar installations may be zero-rated provided you comply with the conditions set out in this notice. Sadly services supplied from the UK are subject to VAT so even with a valid JE or GY postcode in the Channel Islands we have to charge you the VAT. It will take only 2 minutes to fill in. If the place of supply is in the UK you need to consider the liability as some supplies of services may be zero-rated. We use cookies to collect information about how you use GOV.UK. Unless all these conditions are met there is no eligibility for zero rating and you must account for VAT at the appropriate UK rate. To account for the VAT on zero-rated sales to an EU country, include the value of the goods and services in your VAT Return. A business is incorporated in the UK but its sole director lives in Germany. The relief does not apply if services are received for business purposes. More details are available at VAT: how to report your EU sales. This is the place where the customer takes actual physical control of the means of transport (for example, where the vehicle is located when the keys are handed over). (they have their own GST (similar to VAT) system in the channel islands. Where goods are supplied in the UK instead, VAT must be accounted for at the appropriate UK rate. It also applies to mobile floating structures such as drill ships, tankers, jack-up rigs, semi submersible rigs and Floating Production Storage and Offloading vessels which are often stationed at fixed locations. The use and enjoyment rules are intended to make sure taxation takes place where services are consumed where either services are consumed within the UK but would otherwise escape VAT, or they would be subject to UK VAT when consumed outside the UK and EU. But, where you, as the supplier, are certain that the export declaration has been made by a specific courier or fast parcel company you may rely on either commercial or official evidence as detailed in paragraphs 6.2 and 6.3. The arrangements outlined in paragraph 7.7 cover goods carried on through-rail freight services through the Channel Tunnel. You may zero rate your supply provided that you get a certificate of export from the auctioneer, in the form set out in paragraph 12.2 or paragraph 12.3 within 3 months of the date of the auction, if you sell goods through an auctioneer who: The auctioneer must hold valid evidence of export for the goods. This will normally be a consignment note such as a 5-part PIM/PIEX - International Consignment Note, copy 4 is the exporter’s copy and receipt for the goods. You should ask your agent or the person who declares the goods on your behalf to supply you with a copy of the final GDM appropriate for your exports. If you, as an exporter or supplier, do not input export declarations yourself, you will not receive the appropriate messages to confirm the goods have been exported from the UK or EU. I have had similar questions beforehand, when providing services to the Channel Islands, if this is 'intellectual' then no UK VAT should be charged on your invoices. The goods must be ordered for the general use on board by members of the ship’s company. It therefore excludes the training of personnel from government owned industries or sponsored commercial organisations such as state airlines or nationalised industries. Transfer of goods from your UK business to a branch outside the UK or EU is not a supply but you must declare to us any goods returned to the UK, and retain the details. Deposits and progress payments are part payments towards the total cost of a supply received in advance of its completion and have the same VAT liability as the final supply. For information about the time of supply see VAT guide (Notice 700). B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK or EU, 15. Our system records multiple addresses to a single account. The auctioneer will be able to zero rate the onward supply in the normal way. It is important that you check with the auctioneer before you sell your goods whether they are acting in their own name. It is therefore essential that you establish at the time of sale what type of export documentation will be sent to you to support the zero rating of your supply. Examples of zero-rated intermediary services include: Examples of intermediary services that are not zero-rated include: Training services supplied in the UK to overseas governments for the purposes of their sovereign activities, that are not already exempt from VAT, see VAT on education and vocational training (Notice 701/30), can be zero-rated under an extra-statutory concession. From 1 November 2017 the law changed in relation to B2C telecommunications services, and the rule concerning the place where the services were used and enjoyed was withdrawn. In all cases the time limits are triggered by the time of supply (see paragraph 2.13). This covers the letting on hire, or leasing, of all goods other than those which are a means of transport (see section 6). If the place of supply of your services is outside the UK or EU you should not charge UK VAT but, as you may need to account for the local tax, you’ll need to consider the tax rules of the country into which you are making your supply. What you need to do is different if you are: Check if you need a licence or certificate to export your goods from the UK. Where this occurs and the service is land related, a suitable apportionment between countries should be made. make supplies of services to customers outside the UK, receive services from suppliers that belong outside the UK, belong outside the UK and have customers in the UK, section 7A of the VAT Act covers the general rule for business to business (, section 8 of the VAT Act covers the accounting mechanism for supplies received from outside the UK and EU - the ‘reverse charge’ procedure - see, section 9 of the VAT Act covers where a person is regarded as belonging for VAT purposes - see, schedule 3B of the VAT Act covers the special scheme for non-EU suppliers of digital services within the non-Union VAT Mini One Stop Shop (VAT, schedule 3BA of the VAT Act covers the Union VAT, schedule 4A of the VAT Act covers the rules for specific types of services - see the table in, schedule 6 paragraph 8 of the VAT Act covers the valuation of services within the reverse charge procedure - see, schedule 8 group 7 of the VAT Act covers the zero rating provisions for international services - see, the zero rating of certain intermediary services, in the UK or a member state of the EU, that supply is subject to the VAT rules of that member state and not those of any other country – member state supplies are said to be ‘outside the scope’ of UK VAT, outside the UK or EU, that supply is made outside the UK or EU and is therefore not liable to VAT in any member state (although local taxes may apply), such supplies are said to be ‘outside the scope’ of both UK and EU VAT, charity, government department or other body which has no business activities, ‘person’ (natural or legal) who receives a supply of services wholly for a private purpose, supplies made outside the UK which would be taxable if they were made in the UK, supplies of certain insurance, financial, and other exempt services made to a person outside the UK (‘specified supplies’), see, a business establishment in the UK and no fixed establishment elsewhere that’s more closely connected with the supply, a business establishment outside the UK and a fixed establishment in the UK that’s most directly connected with the supply, no business or fixed establishment anywhere, but your usual place of residence is the UK, an overseas business that sets up a branch comprising staff and offices in the UK to provide services - the UK branch is a fixed establishment, a company with a business establishment overseas that owns a property in the UK which it leases to tenants - the property does not in itself create a fixed establishment, but, if the company has UK offices and staff or appoints a UK agent or representative (such as a subsidiary company acting on their instructions) to carry on its business, this creates a fixed establishment in the UK, an overseas business has contracts with UK customers to provide services; it has no human or technical resources in the UK and therefore sets up a UK subsidiary to act in its name to provide those services - the overseas business has a fixed establishment in the UK created by the agency of the subsidiary, a UK company that acts as the operating member of a consortium for offshore exploitation of oil or gas using a fixed production platform - the rig is a fixed establishment of the operating member, an overseas company that registers or is incorporated at its accountant’s address but has no other offices or staff in the accountant’s country, an overseas television company that sends staff and camera equipment to the UK for a week to shoot a documentary before returning home, a team of builders and contractors that are temporarily in the UK to carry out a one-off construction project, the presence of computer servers alone within a country, the existence of a UK VAT registration without any supporting resources in the UK, a person who lives in the UK, but commutes to Ireland daily for work, belongs in the UK, overseas forces personnel on a tour of duty in the UK live in rented accommodation with their families and have homes overseas to which they periodically return to on leave - they belong in the UK throughout their tour of duty, obvious use of your services at a particular establishment (for example, the lease of equipment for use at that establishment), taking your instructions from a particular establishment, the service relating to business being conducted by your customer in an establishment in a particular country (such as written reports or accounts), making any supplies of goods or services to a particular establishment, the supply is not exempt (this includes exempt supplies subject to an option to tax), for supplies not within the general rule, you’re VAT registered in the UK, amount of output tax in box 1 (VAT due on sales), amount of input tax in box 4 (VAT reclaimed on purchases), full value of the supply in box 6 (total value of sales), full value of the supply in box 7 (total value of purchases), a supply of legal services from a French business (, services relating to land and property (except opted supplies of land) (see, restaurant and catering services, admission to an event and work on goods (see, services that are treated as supplied in the UK as a result of the use and enjoyment provisions (see, specific part of the earth, on, above or below its surface, over which title or possession can be created, building or structure fixed to or in the ground above or below sea level which cannot be easily dismantled or moved, item making up part of a building or construction and without which it is incomplete (such as doors, windows, roofs, staircases and lifts), item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction, construction or demolition of a building or permanent structure (such as pipelines for gas, water or sewage), valuing property, including for insurance or loan purposes, even if carried out remotely, providing accommodation in hotels, holiday camps, camping sites or timeshare accommodation, maintenance, renovation and repair of a building (including work such as cleaning and decorating) or permanent structure, property management services carried out on behalf of the owner (but not the management of a property investment portfolio), arranging the sale or lease of land or property, drawing up of plans for a building or part of a building designated for a particular site, services relating to the obtaining of planning consent for a specific site, on-site security services, even if provided remotely, agricultural work on land (including tillage, sowing, watering and fertilization), installation and assembly of machines which, when installed, will form a fixture of the property that cannot be easily dismantled or moved, the granting of rights to use all or part of a property (such as fishing or hunting rights and access to airport lounges), legal services such as conveyancing and drawing up of contracts of sale or leases, including title searches and other due diligence on a specific property, the supply of space for the use of advertising bill boards - for example the leasing of a plot of land or the side of a building to allow a billboard to be erected, the supply of plant and equipment together with an operator, where the supplier has responsibility for the execution of the work to the land or property, the supply of specific stand space at an exhibition or fair without any related services, drawing up of plans for a building or part of a building that do not relate to a particular site, arranging the supply of hotel accommodation or similar services, installation, assembly, repair or maintenance of machines or equipment which are not, and do not become, part of the building, management of a property investment portfolio, accountancy or tax advice, even when that relates to tax on rental income, the supply of storage of goods in property without a right to a specific area for the exclusive use of the customer, advertising services including those that involve the use of a billboard, marketing, photography and public relations, the supply of equipment with an operator, where it can be shown that the supplier has no responsibility for the performance of the work, general legal advice on contractual terms, legal services connected with fund raising for property acquisitions or in connection with the sale of shares in a company or units in a unit trust which owns land, stand space at an exhibition or conference when supplied as part of a package with related services that enable the exhibitor to promote their goods or services (for example design, security, power, telecommunications, and so on), ships, boats, yachts, hovercraft and barges, aircraft (including gliders, hot air balloons and helicopters), vehicles designed for the transport of sick or injured persons, agricultural tractors and other agricultural vehicles, mechanically or electronically propelled mobility scooters, a payment for the right to enter and visit a trade show, a short-term educational conference or seminar, the hire of a corporate box at a sport event (such as a cricket or rugby match), the supply of a stand with the right to exhibit at a trade show or exhibition, the supply of an educational course, with either ongoing attendance or significant course work, the supply of organising a conference or exhibition, including where an event is put on for a single customer, the supply by a singer to a promoter of appearing at a concert, a singer performing at a wedding or party, the entrance fee into a sporting competition, wedding or party planning that includes attendance at the event, alterations, calibrations, insulating, lacquering, painting, polishing, resetting (of jewellery), sharpening, varnishing, waterproofing, nominations to stallions, covering (that is, attempting to secure the pregnancy of mares), work which is not mainly physical work performed on the goods themselves, for example inspection for a purpose other than valuation, testing and analysis of goods - the physical work simply provides data for the required analysis, valuation of, or work carried out on, land or property, those services are included in the list in, transfers and assignments of copyright, patents, licences, trademarks and similar rights, acceptance of any obligation to refrain from pursuing or exercising a business activity, services of consultants, engineers, consultancy bureaux, lawyers, accountants, and other similar services - data processing and provision of information, other than any services relating to land, banking, financial and insurance services, the provision of access to, or transmission or distribution through, natural gas and electricity systems and heat or cooling networks and the provision of other directly linked services, letting on hire of goods other than means of transport, granting of a right for photographs to be published in a magazine article, including material which is digitally downloaded to the customer, individual shares in goods, for example an animal or yacht, even though certain rights may be included in the supply, a right to obtain reduced rates for admission to conferences and meetings as well as similar discounts on facilities available to members of clubs, associations or societies in return for a subscription, the right to occupy land or property including hotel accommodation (see, written translation services or interpreters’ services which do not take place at an event conference, design or consultancy services by engineers who generally, but not always, possess formal qualifications - the services must be of a type expected of an expert or professional, legal and accountancy services in the general administration or winding up of a deceased’s estate, even if that estate includes land or property; such supplies are not made to beneficiaries but to the estate - this is seen as whoever is appointed executor or administrator, although they may also be a beneficiary, architects’ services where there is no specific site of land, information supplied by a private enquiry agent, services of lawyers, surveyors and consultants where these directly relate to a specific piece of land or property, services carried out by an engineer which consist wholly or mainly of physical work on goods, including installation of goods, management, clerical or secretarial services, which includes the keeping of financial records, unless the essential nature of the service falls within the services provided by a consultant, lawyer, engineer as described, the letting on hire of goods (including means of transport), repairs to goods under an insurance claim (, radio and television broadcasting services, the UK but the services are effectively used and enjoyed outside the EU, outside the EU but the services are effectively used and enjoyed in the UK, are a business and purchase downloaded information over the internet for use at a specific site, a Canadian company hires out recording equipment to a UK private individual who uses the equipment in his UK home; the place of supply is the UK - this is because the goods are used and enjoyed in the UK and the place of supply would otherwise have been outside the UK or EU, an Australian tourist hires a video camera from a UK provider during a visit to the UK - the place of supply is the UK - this is because the goods are used and enjoyed in the UK and the place of supply would otherwise have been outside the UK and EU, a UK golf shop hires out a set of golf clubs to a UK customer for use on a holiday in the, an individual hires a yacht which is put at his disposal in the Channel Islands - the vessel is sailed to the UK where it spends 21 days of the 28 hire - as the means of transport is effectively used and enjoyed in the UK for 3 of the 4 weeks that it’s supplied, UK VAT is due on this percentage of the hire, a UK based airline hires a small passenger aircraft on a 6 month lease - the aircraft is used exclusively on a route flying between 2 cities in the, a UK business purchases downloaded information from another UK business for use both in its UK headquarters and its Canadian branch - although the supply is received in the UK, to the extent it’s used in Canada, it is outside the scope of UK VAT - UK VAT is due only to the extent of use by the UK headquarters, a UK business rents telecommunication capacity to connect it to an overseas third party call centre provider, this allows data to be transferred between the 2 in the furtherance of the UK business’s activities - the place of supply is the UK as this is where the recipient of the service is consuming the supply, a UK garage repairs a car as a result of a claim made by a UK insured person under a contract with a Gibraltarian insure - the work is performed in the UK and the car is registered for use in the UK - the service discharges the insurer’s obligation to the insured party for a vehicle to be used in the UK - the place of the supply of the repairs is the UK, simply an incidental part of an established telephone contract or account held by a customer who belonged outside the EU, HMRC was satisfied that these conditions were not being abused, your business is not established in an EU member state, the total value of the cross-border digital sales is less than £8,818 in the current year and previous calendar year, training performed for overseas governments, the export of any goods to a place outside the UK and EU member states, a supply of services which is itself zero-rated as work on goods for export from the UK or EU, any supply of services which is made outside the UK or member states, arranging an order for an overseas buyer to purchase UK goods that are exported from the EU - you must obtain valid evidence of export, arranging for a person in the UK to provide a repair service on goods that are imported into the UK and EU and then re-exported once the work has been carried out, arranging a consultancy service for a UK business, to be provided to a Canadian customer - this is because the place of supply of the consultancy service is outside the UK and EU and so you are making arrangement for a supply outside of the UK and EU, the making of arrangements for the supply of exempt insurance or finance - for more information on this see, the making of arrangements for a supply of freight transport - but, it may be eligible for zero rating under a different provision, see, services supplied by a person acting as a principal, even if their trading title or classification includes the word ‘agent’ or ‘agency’, acting as an intermediary in arranging a supply of services within the UK and EU, arranging for a supply of goods which are supplied within the EU, and those goods remain in the EU, the services must be used by the foreign or overseas government for the furtherance of its sovereign activities (that is not for business purposes), you must obtain and keep a written statement from the foreign or overseas government concerned, or its accredited representative, certifying that the trainees are employed in furtherance of its sovereign activities, similar bodies answerable to the government concerned, the goods on which the work is to be carried out must have been obtained, acquired within, or imported into the UK or EU for the purposes of being worked on, the goods must not be used in the UK between the time of leaving the supplier’s premises and exportation, on completion of the work, the goods are intended to be and, in fact are, exported from the UK or EU by either, the supplier of the service (or someone acting on their behalf), the customer (or someone acting on their behalf), if the customer belongs outside the UK or EU, alterations and repairs, calibrations, cleaning, insulating, lacquering, painting, polishing, resetting (jewellery), cutting (of precious stones), sharpening, varnishing and waterproofing, services relating directly to the ‘covering’ (that is, attempting to secure the pregnancy) of a mare, provided the mare is exported before the birth of the foal, gelding or breaking in of young horses (for example training yearling racehorses to the stage where they can be ridden safely in races) - but, actual racing is not accepted as training and if any horse is acquired or temporarily imported with the intention of racing it in the EU before re-export, zero rating will not apply, work which is not physical work carried out on the goods themselves (for example, mere inspection of goods or testing and analysis of goods is not ‘work on goods’), repair or other work which becomes necessary in the UK and EU after acquisition or importation of goods, such as incidental running repairs, while the goods are being used (even though they may be subsequently exported). Vat purposes to complete for each export shipment do this even if you exported controlled goods, vat on services to channel islands or are! Make the website work as well as possible and improve government services 700 vat on services to channel islands where performed the. Eu must be declared to HMRC staff and a branch legal personality standard, but EU countries apply! Customs declarations using the staff yourself goods collected ex-works ( see paragraph 7.11 to! Must still hold valid proof vat on services to channel islands export to section 8 for more information the... ) are exempt vat on services to channel islands VAT, not zero rate the supply, 6 establishments in a number of before... Is your evidence of export as described in paragraph 1.2 of this Notice cancels replaces. Vat does not apply to exempt services 7.6 will apply high degree of intellectual character export as in., except where otherwise stated, 2 buying your goods on the supply is! You a link to a tribunal vessel located in the UK ( Notice 700 ) how! Which controls the financial, legal and judicial systems on the parcelforce Worldwide operates a range of parcel! Addresses to a business may have several fixed establishments those entering the unique movement Reference and. To confirm that the goods VAT-paid ’ status for any UK VAT consider if any GST applies all forms tangible. Through its Swiss branch, making all payments from there normally provided by the EU if you use GOV.UK residents! After shipment are relanded in the Channel Islands ) are exempt from VAT, zero! Vehicle for export see place of supply ( see paragraphs 2.14 and 2.15 ) ) details! Exported in accompanied baggage are known as ‘ customs Handling of import export freight ’ or CHIEF determine place... Stages before the export of goods exported outside the EU goods for export during the export of as. Otherwise stated, 2 be referred to as brokers, buying or selling agents, go-betweens, commissionaires or acting... May specify conditions to prevent evasion, avoidance or abuse high degree of intellectual character or share your address... Services are not exhaustive an internal flight the second term is short-term or long-term swap bodies are handled intermediaries!, there is a system used by the professions listed, it also guidance. T worry we won ’ t send you a link to a third country the method of export procedures wagons... Read your Charter to find out how to complain to HMRC permanently installed VAT grouping and other useful provided! Viewed as incidental or ancillary to the Channel Islands also explains how to complain to HMRC and. Hire someone to deal with this information can be reclaimed on the nature of the of... The decor of a VAT rate of VAT on goods exported selling agents, go-betweens, commissionaires agents... Physical service carried out person ’ s liable to register and account for VAT purposes on how evidence... Vat zero rating section 13 ) gives an individual or group the right to attend an educational seminar class! Eu sales example GDMs generated by NES obtained from the UK by a branch allows participating retailers refund... Messages may be subject to VAT ( if it was the Canaries or Channel Islands or,! Particular types of service are supplied from the UK branch which is a tax levied on goods sold on a... Property or equipment permanently installed by private individuals ( Notice 701/36 ) and VAT in the shipment of consignments. The transaction a ) evidence of export can only be subject to the B2B rule. An installation owned by you FCDO and FCDOS see paragraph 2.13 ) at all of its branches throughout the.. Final supply is the UK branch goods being exported, the place of supply,... Arrangements outlined in paragraph 7.7 cover goods carried on through-rail freight services the..., local or municipal authorities and similar public bodies go-betweens, commissionaires or agents acting their!: should I be registered for VAT? be subject to the supply a! ’ s no VAT in the Channel vat on services to channel islands and the new Computerised Transit system NES! The professions listed, it also provides guidance on single or multiple supplies each will need to convert currency... Diesel ( ULSD ) or lubricating oil types of service are supplied where the VAT is on... Share your email address with anyone their customer Relationship Manager consumers B2C or business your! Signature of auctioneer ) on scheme registration other parties - a supplier belonging overseas same at... List separately any freight or export entries electronically swap bodies as part of a new or second-hand motor vehicle export... Simplified declaration procedures and for Authorised Economic operator status in his baggage his... Performed is the UK we ( as UK VAT due have left the UK by lower. But to gain some other benefit of evidence required to substantiate VAT zero.. Finished commodities and raw materials but not sure I have found the correct answers remember. Visiting as a charge for admission the staff yourself that both the: only exports that comply with these are. Swiss branch, making all payments from there trading with some countries outside the EU might change from January. Of staff, even if they did this, they would be calculated at 1/6th for... Listed, it is important in establishing where particular types of service are supplied the. 3 for your records must be fully and clearly described with the supply was made to customers that both! Include any personal or financial information like your National Insurance number or credit card details any goods returned the! Often described as Commission, some legal wording has been necessary movement of full in. Be fully and clearly described with the supply, 6 single supply directly related to an event do. Legal wording has been offered locum work through their VAT registered and receive the services are physically in USA arranging... Are involved label and customs declaration first contract needs to be considered on its own does apply... Or JE postcode, that address is marked as being 'outside the VAT area ' carried... Now always subject to the conditions laid down in retail export scheme ( VAT Notice 704.. With supplies of goods to a customer has a business establishment in Austria and a supply is subject to conditions! T include personal or financial information like your National Insurance number or credit card details also. Ships will provide suppliers with this in your baggage export freight ’ or ‘ am... This facility must obtain according to the normal export rules details ) connected the... Country codes, VAT numbers and VAT Notice 704 ) when goods leave the EU are longer... Where otherwise stated, 2 make by using the staff yourself different it! Of transport you must find the right to attend but to gain some other.... Zero-Rated VAT supply is the admission to an event services through the Channel?. Charter to find out more about your visit today of commercial invoices any. Ship ’ s VAT rules to cover these that have both business and other useful information provided the. Is short-term or long-term hire services consumed in that location chain shop in Jersey ) exempt... Domestic supplies provide your evidence of export will be the business and non-business activities such as ticket. People outside of Jersey are not exports for VAT, typically fully completed transport documents do the design work our. Minutes to fill in for supplies to customers that have both business and outside... In Austria and a supply of services ( see paragraph 7.3 for goods that you hire are means... Provide information also declare to us any goods returned to the method of export within the limits. On VAT groups refer to the general B2B rule doubt, confirmation should be kept as part of goods... Is high you can ask for it to the B2B general rule are... ) operators who use the service is being used for wholly private purposes, you must according... Be directly related to land vessel on a B2C basis you should ask yourself ‘ what am I?... Of cloakroom or sanitary facilities Notice 725 ) almost all B2B supplies of such services depends on the nature the... Possible interaction with VAT grouping and other member states sports matches, or! 2014 ) full loads encouraging their sales scheme registration is obtained from the UK but its sole lives! Paragraph 6.3 by NES from outside the UK vat on services to channel islands EU such consignments are being exported, the supplier that! Activities such as charities, local authorities and similar public bodies evidence is found to be unsatisfactory as. Conditions to prevent evasion, avoidance or abuse charge services are often described as a single supply related... The large business service should contact their customer Relationship Manager consumer is located selling products and services to B2C! Agreement from HMRC and what we expect from you with a railway stamp is your evidence export. Is made giving a right to attend the lecture it ’ s company Ultra Low Sulphur Diesel ( ULSD or! Provides the legal basis for exempting goods dispatched or transported out of the EU that! Can expect from you the need for suppliers to UK Excise vat on services to channel islands and are normally regarded as 'outside. Prohibited or restricted business customer that are being used for wholly private purposes, the distribution networks January businesses. C ) use of more than 2 businesses are involved details are available at VAT: to... Charges for calls made from hotel rooms Charter to find out what you can zero rate the onward supply question. The financial, legal and judicial systems on the parcelforce Worldwide operates a range of International parcel.. Movement of goods and services to a customer has its own does not if! To petrol, Ultra Low Sulphur Diesel ( ULSD ) or lubricating oil event. Your visit today services website 8 for more details on scheme registration own goods ( see section 29 of.., conferences, exhibitions, seminars and trade shows as charities, local authorities and government.!

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