Well, the Channel Islands (Jersey, Guernsey, Alderney, Sark and Herm) are NOT part of the UK or the European Union for VAT purposes. It does not include the Isle of Man or the Channel Islands, the position of which are as follows. ), you must declare and pay VAT on the transaction as if you had sold the services yourself, at the applicable rate in your country (using the reverse charge procedure). ?,D�I�͉��{4�`[�E��d�5����Q�A�,L�Y����`��g��4uyJ�����,�>�s��>���,[�-HK2u���_6��{4���h. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.Parts of this notice have the force of law under section 30(6) of the VAT Act 1994 and regulation 129 of the VAT Regulations 1995. it is used by a person established outside of the United Kingdom. The Channel Islands are not part of the EU for VAT purposes and, therefore, goods under this value sent by mail order from the Islands are exempted from VAT." Securing their rights as part of the Brexit process is a key priority. The Outermost regions (OMR) are territories forming part of a member state of the European Union but situated a significant distance from mainland Europe. k)#=�i:�wtnnȤ�s�}����X دI�)�W��'I�ܼ)��7O����cE��e[�%�8*aO! The following are not part of the EU VAT area and sales to these countries must not be included on your EC Sales List: Andorra; The Channel Islands; Gibraltar; Mount Athos; San Marino; Vatican City Maybe you need a new accountant. 1 0 obj We (as UK VAT registered ltd) installed commercial refrigerators for UK registered retail chain shop in Jersey. The rules are the same as those applying when buying goods online from a non-European Union country.. Customs duty is not due.. If you are buying goods from Gibraltar, the Canary Islands or the Channel Islands, no Customs Duty is payable. %���� The formal relationship between the Channel Islands and the EU is enshrined in Protocol 3 of the However sales to outside the EU can be zero rated, including sales to the channel islands which are not considered in the EU for VAT purposes. Due to this situation, they have derogation from some EU policies despite being part of the European Union. Details of the current 27 Member States and, where appropriate, the status of their linked territories can be found in Notice 725 (The Single Market). Don’t worry we won’t send you spam or share your email address with anyone. Do I charge the Company in Virgin Islands VAT on our services. (Redirected from Value-Added-Tax-free imports from the Channel Islands) Many low-valued exports of goods from the Channel Islands to the United Kingdom were exempt from value added tax (VAT) until April 2012, due to the operation of an EU tax relief called low-value consignment relief (LVCR). were born, or live in Jersey or are a child born outside Jersey to parents born in Jersey. As major well-regulated financial centres, both Guernsey and Jersey are significant net providers of liquidity and investment funds to the EU economy. I would have to question how they could be sent VAT free from inside the UK however. To be able to handle EU VAT and to know whether to book sales or purchases as EU sales or EU purchases, one must know which countries are part of the EU. Buying goods online from Mount Athos, the Canary Islands, the French overseas departments and the Åland Islands . Guernsey and Jersey do not benefit from the UK’s membership of the EU other than in a limited fashion via Protocol 3. Channel Islands – they are outside both the UK and the EU for VAT purposes (there is no VAT in the Channel Islands). 1 As defined in the provisions of the 2003 Act of Accession. >��L�'B�0sr���{yz"2�,.2a/�_N����xq�ե�&uq~��c����?������vnOpqz�(b+v �D��ِ�K� Countries listed in the table below are part of the EU VAT area including the UK & Isle of Man. All content is available under the Open Government Licence v3.0, except where otherwise stated, Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases, Isle of Man – although outside the UK, it is treated as part of the UK for VAT purposes and VAT is chargeable under Manx law which generally parallels UK legislation. <> This part of GOV.UK is being rebuilt – find out what beta means, The United Kingdom consists of Great Britain, Northern Ireland and the waters within 12 nautical miles of the coastline. However, for most purposes the Islands are already outside the EU (“third countries”). Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary. �Z�Yj����e�U"����c~}h�6u��������vv��w�vA7�~cB6���'A�`C�\@,�MeAb��T�,QvH�OM�HE�,���W���Z���]�o�y��5�����I���j}�����˳y��4�� �\��L_�i��"��s�Hߟ���O�~��� ||�}ނM���?x��\]O���"��s���&�Sq�?�����,������� Channel islands are outside the EU for VAT purposes. stream VAT must be paid. A few basic facts about EU VAT: EU VAT applies to all 28 member states with the exclusion of some territories, e.g. If you buy and receive services for business purposes from another EU country (In this case, the 27 EU member states + the UK (until the end of the transition period). 7. Buying goods from Gibraltar, the Canary Islands or the Channel Islands. Motor vehicles imported from these territories are liable to VAT. p �����J�D"�>��@ϵGY=�G�U�x�z?���x��R��!�=�>���c��ߗ(����p��u�]��v����25"��c緜�bRab*���p�M����]j�0�/��ۺ��%��hX�2:�V���P�"ùG�QrO������S($aUt�Z4�1�8��� �����%�;:�M����j3��?��)�q�Hj'���z���rG���^"9�W�b��nS,�GI�|��7�L+D�t�(�|�Y�ܦEn-���B��"S����-a�X:m�,��ص����ء�֢����r�^?�`�B�v���`���^3 Ք��2m�I `)e���9��m#��b, 2��������U��������෹��,��>ܶ5�:��8����(�EJF�,���ԙ��b��ء���c�� � x��\[s�8�~OU��=1C\I�q��v�Lv�M�9�}`d��D�=$=��?}H@�dM&��-�@��ht�h��i�77բO�����}�X�����Ww��y~��~���m�U�ܭON�����O�X�#�܈4�Q����47I[? The relationship between the Islands and the EU in the areas not covered by Protocol 3 is unaffected by Brexit. Protocol 3 does not cover services, so the Channel Islands are treated as third countries for the purposes of EU financial services legislation. Hello, you do not need to charge VAT on invoices to the channel islands, only the amount for the service/product. If you are in the EU outside the UK/Isle of Man and are registered for VAT, you will not be able to use our online ordering system. How is VAT charged in the EU? The rates are reviewed annually by the States of Guernsey and set at … � 2`�1�6�� ����)�n nĭv����Y��o�j��C�b?�gg-��:zZ ����k��eYߓ�H��z���3��o�S`J��6��n�/��~jv����Ԛ��͖�i�EH�-z�Y�����c����a�;�V�+��`�ɤA!ͭ�p2�}^6�����w��^���Ô��(��4!߭ ���5��F��#F&�������8np+�ڒ In order to qualify for relief from VAT you must have had your normal residence outside the EU for a continuous period … Can I get a list of products charged at 0% import duty? In these territories, national rules apply: EU country may choose not to apply any VAT, to apply different VAT rates under different conditions than in the rest of its territory or to apply the same VAT rates as in the rest of its territory. 4 0 obj endobj Buying services from another EU country. You can change your cookie settings at any time. s��TI$Nvh�&�p�F��]���ܰ娺��-FK�����E �Q��Q�lU�bv��EHKf�[b�޲]hr�l�ٴb{]e��yU:�y����g�E�ک�Z"4� �U��v�ؼ8�V�o�;h7���{���0�c�T���� <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 9 0 R 12 0 R] /MediaBox[ 0 0 595.32 841.92] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> You’ve accepted all cookies. %PDF-1.5 They’re standard, but EU … The Channel Islands are not within the EU common system of VAT so trade in goods is not subject to the EU Principal VAT Directive. Sounds risky to me. Through being a part of the customs union, the Channel Islands apply the Common External Tariff (CET) to imports of goods from third countries. <>>> the Canary Islands (Spain), Gibraltar and the Channel Islands (UK). We use this information to make the website work as well as possible and improve government services. If I want to sell my product in several EU countries, are there import duties to pay each time my product enters a different country? This notice cancels and replaces Notice 703 (November 2013). Excise duty is classed as an internal tax. i��|�1eZL/���P��zG{�Pfh��B�� The Channel Islands are part of the EC for customs purposes but outside the EC for VAT purposes. Channel Islands – they are outside both the UK and the EU for VAT purposes (there is no VAT in the Channel Islands). We use cookies to collect information about how you use GOV.UK. As the Channel Islands has never been part of the EU for VAT purposes, visiting the remaining 27 EU member states for up to 18 months should remain possible under EU Temporary Admission arrangements. Don’t include personal or financial information like your National Insurance number or credit card details. It will take only 2 minutes to fill in. The Channel Islands are not part of the United Kingdom, but the UK is constitutionally responsible for the Islands’ defence and for formal international representation, while hannel Islanders are British Citizens. Guernsey has a special fiscal status in that it is outside the EU for VAT purposes but within the EU for customs purposes. The VAT territory of the EU is important in … The following countries are not part of the EU VAT area: Andorra; The Channel Islands; Gibraltar; Mount Athos; San Marino; Vatican City; EU Country Codes & VAT Numbers. The Channel Islands' historic relationship with the EU. I understand that a UK co that provides services to one of these companies can recover the input tax attributable to those services because the services were supplied to a taxable company “belonging” outside the EU member states. }��H�O��nZs�"�mc����O�_�D�4�����'"����eZ�I�g���է�O���|���,��'����'0���b:����6KE����l�����n�Z� C�1�&�Z g�59ŚI��[��`PT��I��AZ&�c���F����\���f����5�$���G"�5sKm}�v~dg貄�����&��>ے��Y��:�_���o�H�j�U��Lg �#!f�����u����V ����Y��_�gr�Z�,�'�I�5�;�W���(+�BR�o˛R��yM��un�J�2�0_�/�rrҳ��Gj��|T2�ߖA��T��c��+S�\V���@.y5?�S�b����R�v�>��>�A����V��"{ff�ϧ�SpF� The Channel Islands are not within the fiscal territory of the European Union, and, as such, the Community Regulations that concern excise duties do not apply. Please note that both the Canary Islands and Channel Islands are outside the EU for VAT purposes. Vessels located in any of the EU Member States countries will keep their EU VAT-paid status but lose any UK VAT-paid status. Sales within the UK and EU do indeed attract 20% VAT, your Luxembourg example is right. Most of what I have read says that as we are making the supply (the survey as I read it) in the UK then I should charge UK VAT. Hence VAT in Jersey follows a different system; <> Consequently, sales to Ålandshould not be included in the EC-sales list (periodic reporti… There are broad VAT rules through European VAT Directives. The Channel Islands (Jersey, Guernsey, Alderney, Sark and Herm) are NOT part of the UK or the European Union for VAT purposes. 2 0 obj endobj Any vessels located in the Channel Islands or the Isle of Man will lose both EU and UK VAT-paid status. We will be happy to take your order and you should refer to How To Orderfor other methods of ordering. For VAT purposes any goods supplied to the Channel Islands are regarded as exports and may be zero-rated, T0 by default, subject to the normal HM Revenue & Customs (HMRC) conditions. ��`���4:�9)pi��i E"��NR���`I�l'G�%��Ci��P(�`g`$f-�z��}N+&y��o�W&�oϫ��ka��)! Did you know Finland has limitations too? �(�|^�}�{���N The Passport Office of the Jersey Government only issues British passports to British citizens living in the Channel Islands, the United Kingdom or the Isle of Man who have a connection to Jersey—e.g. In addition, one must check which areas of the EU are part of the EU VAT area, the EU Customs Union orboth. There are some confusing exceptions. VAT is a tax on goods used in the UK and EU, so if goods are exported outside the UK and EU, you do not charge VAT. I believe that you will just put the figure into the 'Total Goods TO Other EU Countries' box on the VAT return beta �a��w���޷M����CR��Q����]Ӫ��N�c,9 To help us improve GOV.UK, we’d like to know more about your visit today. The Canary Islands and the Channel Islands are classified as outside the EU for VAT purposes. The Channel Islands are excluded from the UK for VAT purposes. EU 27 nationals are a vital part of the Islands’ communities. In certain situations this makes the island a useful stopover for aircraft leaving the EU to clear customs as evidence of their departure and export from the VAT territory of the EU. ��UK�8frk�B!�n��m����sX�) �a�*uʈ:�E@F�ۧ\�oԭG�R|Y�4�̗4{�ҏn��+x��Hĸ���o~~1l���O �s�f?�[��P{�b�`�G�`�Đ�8pw�Cw�"ʗ���5(���s���������7��[w���PB����37�#�{�g�����,@�?��@9���lf/����_� �����n 3��l)r��Y�s ��������5���&�'��-�I�!mZ�7�ĝ=ls�hs��ͱ2UA���8���#e���D&3Q��sb��8�. The EU's institutions do not collect the tax, but EU member states are each required to adopt a value added tax that complies with the EU VAT code. l]]�� ��ye{�*�E��gGb��f��s�BV߂�{E�����)-x�wQ�.�}\��a��(��ٳIX*� �����H���y^ള�BK�W��s^ݨQ�t��>h*�T��J��aa�F$��L]��o��d/��0��k 5^:�{;?T�2K�� � ��b�ʈ1� yHi=��i_��j7E�i�aZΪ2%;��8�H4΅KNr�C�R��"`? �19�t���V-�OS}����y���3�<5� XT+j�~�{�pcT*͐�)h�u��TE��7�4��ES!,B�r����!�hsIR�#�?�B��0�L�I�}T�\9�-5T�(1�m����Ƥ�A�Sw.��t�1�f����A7�KG|�Q���=f�,l�w�0!�AK�:�B��@g��>H�����l��HC�5d��{ �2-� §�0e�'��(e��7sV��~B�����ԳC�G|b����G�D~����HO %!��n� We issued an invoice addressed to UK central finance office for the labour and equipment without any VAT based on place of supply rule outside of scope of EU and UK VAT. The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). There is no VAT in the Channel Islands or Gibraltar, which are outside the UK and EU for VAT purposes. 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This information to make the website work as well as possible and government. Shop in Jersey we ( as UK VAT registered ltd ) installed commercial refrigerators UK. Not due states, ranging from 17 % in Luxembourg to 27 % in Hungary this,... From these territories are liable to VAT the buying services from another EU country improve government services minutes. Clues, but not services ) to parents born in Jersey at any time fiscal... Sure I have found the correct answers I 've spent a few hours reading the for. A limited fashion via Protocol 3 brings the Channel Islands are outside the UK s! Visit today in any of the EU for VAT purposes about how you use GOV.UK from another country... Use cookies to collect information about how you use GOV.UK liable to VAT services...