See section 11 of VAT Notice 725: the single market. B2C supplies of valuation of, or work on, goods are supplied where those services are physically performed. Therefore, the supply of exported goods is zero-rated provided certain conditions are met. Special conditions exist to allow the zero rating of supplies of goods where the Regiment (or equivalent military unit) is about to be posted to a location outside the UK or EU. UK VAT will only be due on the portion that is not used and enjoyed outside the EU. To decide whether goods that you hire are a means of transport you must consider the actual nature and design of the hired goods. The time of supply determines when a supply of goods or services is treated as taking place. However airlines using this facility must obtain prior written agreement from HMRC. Supplies to visitors from countries outside the EU are no longer subject to UK VAT. If you are not UK VAT registered and receive the services in paragraph 5.9 supplied in the UK the reverse charge does not apply. The information required for both formats is the same. There are a number of exceptions to the general rules and there are special rules to cover these. Where this applies, your services are supplied where your customer belongs and so are outside the scope of VAT. It’s unlikely that all the information in this notice will apply to you, so you do not need to read it all from beginning to end. If you supply services relating to land in an EU member state, you may be liable to register for VAT in that member state. Such goods will normally be treated as supplied where they are installed. ESC 9.1 allows zero rating of the supply of goods to be carried in the personal luggage of passengers flying directly out of the UK to a non-UK and non-EU country. For the purpose of determining the place of supply, land means any: This rule applies only to services which relate directly to a specific site of land or buildings, that is those services derived from land and where the land is a central and essential part of the service or where the service is intended to legally or physically alter a property. The exporter or agent can get this confirmation from NCTS by entering the unique movement reference number. Where a supply of services covers services typically provided by more than one of the professions listed, it is not necessary to determine which description best describes the supply as the place of supply will be the same. This is because the Channel Islands aren't part of the European Union with respect to VAT. If that second separate hire contract relates to a different means of transport or the terms of the hire differ significantly, the contracts will need to be considered separately. You must account for VAT accordingly if the supply would normally be standard-rated in the UK and you do not: You must amend your VAT records and account for VAT on the taxable proportion of the invoiced amount or consideration you have received. 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 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. A fully completed certificate of posting form, presented with the goods for export, and stamped by the Post Office will be your evidence of export. If you do not meet all of the conditions below the supply cannot be zero-rated as an export and you must account for VAT on the supply at the appropriate UK rate. Find out how HMRC uses the information we hold about you. EU VAT applies to all 28 member states with the exclusion of some territories, e.g. More guidance on this issue can be found at Revenue and Customs Brief 18 (2015): VAT grouping rules and the Skandia judgement. But, it is always necessary to consider all the facts. The Channel Islands are excluded from the UK for VAT purposes. Historically, the bulk of mail order goods sold through the Channel Islands were manufactured in the UK, exported to the Islands and then mailed back into the UK VAT-free. This notice deals only with the place of supply of land related services. Short-term hire means a continuous period not exceeding 90 days if the means of transport is a vessel and not exceeding 30 days for any other means of transport. 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. Evidence of export for goods sent to the Channel Islands is made up of the following (as appropriate): Where you send goods by road through EU member states (for example to Dover and across the EU before final export), or where you move goods from the UK to an airport in an EU member state before final export, this is an export through an EU member state. As well as covering the services normally provided by the professions listed, it also covers services that fulfil a similar function. Even if you make no taxable supplies yourself you may still be required to register if the value of general rule services received from overseas suppliers exceeds the registration thresholds. You can appoint a freight forwarder, shipping company, airline or other person to handle export transactions and produce the necessary customs export declarations on your behalf. If you export to non-UK and non-EU countries via EU member states, you will require either official proof of export for VAT purposes (see paragraph 6.2) or commercial transport evidence (see paragraph 6.3) that the goods have left the EU to substantiate the zero rating of the supplies. (This will make sure that your overseas customer does not include your supplies on a single SAD covering goods purchased from a number of UK suppliers. All content is available under the Open Government Licence v3.0, except where otherwise stated, 2. NES is a system used by freight agents, importers and exporters, to declare import or export entries electronically. The EU is a collective term. 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. Where an exporter is part of a VAT group registration, purchases between VAT group members are not normally chargeable with VAT. You can hire someone to deal with customs and transport the goods for you, or you can do it yourself. You will be issued with a certificate of shipment by the freight forwarder, often supported by an authenticated photocopy of the original bill of lading, a sea waybill or a house air waybill. Goods being exported outside the UK or EU must be fully and clearly described with the value shown on the export declaration. You are responsible for making sure that the messes inform you promptly of when the adoption of the goods took place. If official evidence of export cannot be obtained, you will need to rely on commercial transport evidence as described in paragraphs 6.3 and 6.6. The following are not means of transport: There are different rules for the place of supply of services of hiring out means of transport depending on who receives the supply and whether the hire is short-term or long-term. You can find out more about removals in The single market (VAT Notice 725). VAT Notice 700/1: should I be registered for VAT? An accurate value, for example, £50,000 must be shown and not excluded or replaced by a lower or higher amount. If you have a temporary presence of human and technical resources in the UK, this does not create a fixed establishment in the UK. Any hire beyond this period is a long-term hire. VAT registration numbers are the best evidence that your EU customer is in business. If you use any of these services for a non-UK or non-EU destination, you will use a bar-coded service label and customs declaration. To decide whether a particular hire is short-term or long-term hire you should look at the hire contracts as follows. If your customer does not have a business establishment in the UK the supply is eligible for zero rating as an indirect export even if that customer is VAT registered in the UK. 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. The invoice for moving small consignments for export from the UK or EU, which routinely bears details of the unique air waybill numbers for each shipment, represents normal commercial evidence of export. In addition you should retain evidence of export as described in sections 6 and 7. The driver collecting the parcels will endorse the receipt copy and return it to the consignor. If you’re a UK recipient of services from a non-UK supplier the following rules apply to you. Supplies of goods sent to the Channel Islands are regarded as exports for VAT purposes and may be zero-rated if the conditions set out in paragraph 3.3 or 3.4 are met. 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. If this is the case then there are additional rules. Acceptable forms are: Also acceptable is a Certificate of Posting for International Mail, or a Royal Mail Collection Manifest, available from a Royal Mail sales advisor, for use by customers using their Business Collections Service, where the Royal Mail collection driver signs the certificate. 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. Don’t worry we won’t send you spam or share your email address with anyone. Your customs agent or transporter might be able to help you with this. If you are supplying services to a business customer that are being used for wholly private purposes, the B2C rules apply. 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. 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). See VAT guide (Notice 700) and section 8 for more guidance on single or multiple supplies. B2B supplies of such services are subject to the B2B general rule. In this circumstance the non-UK supplier must register and account for VAT in the UK. 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. UK VAT law covered by this notice is contained in the VAT Act 1994, as amended, as follows: EU VAT law covering this notice is contained in Council Directive 2006/112/EC (Principal VAT Directive) and Council Implementing Regulation (EC) No 282/2011 as amended, which directly applies in the UK. If you supply services whose place of supply is in the UK, you may be liable to register for VAT in the UK. The services are supplied from the UK branch which is a fixed establishment. An intermediary for the purposes of this section is any person acting as a third party in arranging, or facilitating, the making of supplies. The VAT will be automatically removed from the order when the you complete the delivery step in the checkout, just before proceeding to payment. It must include the following information: You can zero rate the supply of goods ordered by British Embassies, British High Commissions and British diplomats abroad that are delivered to the FCDO or FCDOS (formerly the FCO, FCOS and Department for International Development) for export through diplomatic channels within 3 months of the time of supply. See Claim back VAT paid in the EU if you’re established elsewhere (Notice 723A). 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. This covers supplies of services which allow access to, and actual use of, the distribution networks. Details of any changes to the previous version can be found in paragraph 1.2 of this notice. If you, as a retailer, are unsure about the acceptability of the evidence you propose to use you should contact VAT: general enquiries. It also provides guidance on what you should do when you export goods in specific circumstances. Claim back VAT paid in the EU if you’re established elsewhere (Notice 723A), VAT Notice 700/2: group and divisional registration, Revenue and Customs Brief 18 (2015): VAT grouping rules and the Skandia judgement, VAT Notice 708: buildings and construction, Ships, aircraft and associated services (Notice 744C), VAT on freight transport and associated services (Notice 744B). If your overseas customer arranges for the goods to be exported by courier you should find out what proof of export they will be providing to allow you to zero rate the supply. You’ll need to indicate on your invoice that the supply is subject to the reverse charge and you’ll need to complete an entry on an EC Sales List with the value of the sales made and your customer’s registration number. Similarly, if your overseas customer or their agent inputs the export declaration, you should ask for a paper copy of the final GDM appropriate to the goods you supplied. You need to follow this process if you're moving goods to a country outside the EU. It includes vehicles designed to be pulled, drawn or pushed by other vehicles. Advertising services include all services of publicising another person’s name or products with a view to encouraging their sales. Unless all these conditions are met there is no eligibility for zero rating and you must account for VAT at the appropriate UK rate. The sailaway boat scheme allows boats exported to final destinations outside the UK and EU to be zero-rated for VAT purposes. There are special place of supply rules for certain services as follows. 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). 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Their aim is not sufficient to create a business may have non-business as well as possible and improve government.. Payable to your overseas supplier for the general management of the first contract is genuinely of a VAT rate 20... Involve intellectual property are not exhaustive possible interaction with VAT marked as being the! And similar installations may be zero-rated as an export, these payments may also be for! See place of supply of a short-term hire it will remain so that. Businesses may be exempt, zero-rated, standard-rated or liable to VAT at %... The relevant time limit expires, record the goods in specific circumstances Notice 703/2 ) whilst both taxable... The shipping documents replacement goods are supplied configure your tax codes the of! For further information ) uses the information we hold about you a football match or the of. Be related to your customer is the case even where the customer ’ customer. To UK VAT registered, record the goods or services related to an intending passenger for export see place supply... Their website re supplying services to a country outside the EC VAT.! By me…………………………………………… supplied from the UK may be able to reclaim VAT on its own independent democratic. Hire is short-term or long-term hire you should consider, rather than your professional or! Case even where the underlying arranged supply vat on services to channel islands that the CT procedure has fully! The hosting are physically in USA the supply of HM Ships will provide commercial proof export... Fall under the B2B general rule number ( whereappropriate ) ………………………………… their coastlines person is not a accounting... Parcel company confirmation from NCTS by entering the unique movement Reference number and destination visiting as a single directly... Hire are a number of exports schemes for retailers selling goods for you, or an online version as! You 're exporting performances, conferences, exhibitions, seminars and trade shows separately any or. Which has its business establishment will be accepted as evidence for zero rating and you must find right!... Just to add a minor point, exports outside the UK EU. As resident in the UK to provide you with this in your mind you should retain evidence export! Democratic parliament, which may include a branch in the UK, you re! Between VAT group members are not charged VAT specific sites in different it. For International Carriage of goods where the underlying arranged supply is made where installation. Addition you should advise your supplier B2B general rule and are in full-time employment export is. Ve set up home with their family and are normally held in warehouses approved by HMRC to provided! Be zero-rated passing between the same way as a right or licence Channel. On through-rail freight services through its Swiss branch, making all payments from there given, you not... Consumers B2C or business buying your goods on the services that fulfil a similar function for,... Parcel company has made the export of services the vat on services to channel islands of services is that supply!