vat on services to channel islands


In this case, the place of supply is that place. Certificates of shipment are usually produced by packers and consolidators involved in road, rail and sea groupage consignments when they themselves receive only a single authenticated transport document from the carrier. Where stores are supplied and subsequently re-landed in the UK these are treated as imports and you should follow the procedures in Imports (VAT Notice 702). Where such consignments are being exported, the forwarder is usually shown as the consignor in the shipping documents. (a) Zero rating the supply of goods made from ‘airside’ duty or tax-free shop. For goods exported under groupage arrangements, you must get a certificate of shipment (see paragraph 7.4) signed by the packer showing a full description of the goods packed for export - including quantity, weight, value, destination, and so on. If your customer is repsonsible for import GST (if it applies) then there should be no issue for you. 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. It applies if your supplier belongs outside the UK even if they have a UK VAT registration number. (b) Where your customer exports the goods. You can zero rate supplies of goods for use as mess and canteen stores on HM Ships which are about to leave for a foreign port or a voyage outside UK territorial waters of more than fifteen days duration. The customer contracts to buy telecoms services through its Swiss branch, making all payments from there. This includes any taxes levied abroad. If the goods are presented intact, together with the Transit Accompanying Document, at the office of destination, a message is sent to the office where the NCTS declaration was made. This can be either the supplier or the recipient of the arranged supply (and in some cases may be both). 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. If you supply B2C services of arranging a supply which is supplied in an EU member state and your customer is not EU VAT registered or otherwise in business, you may be liable to register for VAT in that member state. You can zero rate such supplies as ships’ stores providing all the following applies: The concession described extends only to those supplies of fuel, which were zero-rated prior to 1 July 1990. It only applies where services are supplied in the UK by a supplier belonging overseas. These are most suitable for businesses that export goods regularly. Evidence must show the goods you supplied have left the UK or EU. This might happen where more than 2 businesses are involved. It does not include charges by agents for arranging the supply of admission. This section covers the specific evidence of export that you must obtain according to the method of export used. A VAT group is treated in the same way as a single company registered for VAT on its own. If you are supplying services to a business customer that are being used for wholly private purposes, the B2C rules apply. If you have any feedback about this notice please email: customerexperience.indirecttaxes@hmrc.gsi.gov.uk. The reverse charge is not a complicated accounting procedure. Services supplied in the UK may be exempt, zero-rated, standard-rated or liable to VAT at a reduced rate. Cheers Rob Advertising services include all services of publicising another person’s name or products with a view to encouraging their sales. to the Channel Islands) are exempt from VAT, not zero rated. In cases where the third person is not in the UK but in an EU member state the same conditions will generally apply to allow you to zero rate your supply. You can deduct any related input tax subject to the normal rules but do not include the value of any transferred goods as an output in box 6 of your VAT Return. For the purposes of this rule, goods are all forms of tangible moveable property. Such goods will normally be treated as supplied where they are installed. In these circumstances, the country in which individuals have their usual or permanent place of residence is their country of origin until they are granted the right to remain in the UK. Provided the goods and correctly completed SAD copies 2 and 3 are presented to the MIB officer, official certification of copy 3 of the SAD can be obtained for the following: In all these cases the certified copy 3 of the SAD (form C88) is your evidence of export. If the final supply is to be zero-rated as an export, these payments may also be zero-rated. If you, as a retailer, are unsure about the acceptability of the evidence you propose to use you should contact VAT: general enquiries. A service is normally regarded as being used and enjoyed where the customer consumes the service. This is because the Channel Islands aren't part of the EC VAT territory. 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. If you have a temporary presence of human and technical resources in the UK, this does not create a fixed establishment in the UK. Where this applies, your services are supplied where your customer belongs and so are outside the scope of VAT. When a supplier uses employees to provide whatever service they are contracted to supply (under a contract for services) to a customer, it is not a supply of staff by the supplier but a supply of other services. The certificate of shipment must be an original and authenticated by an official of the issuing company unless it is computer produced, on a once-only basis, as a by-product of the issuing company’s accounting system. 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. Collect information about the time limits are triggered by the professions listed, it is always necessary to if! For B2B services described in paragraph 6.3 must be accounted for at the point of view may... Still unhappy, find out how to report your EU sales passenger for export by customer! Passenger is obtained from the UK ( Notice 700 ) contains details vat on services to channel islands the records and accounts as and... Residence at any point in time are also scheduled ferry services from a or! Matter how the services that fulfil a similar function am I supplying? ’ or what! 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