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. You should refer to the conditions in Personal Export Scheme (VAT Notice 707). Its customer has its business establishment in Austria and a branch in the UK which is a fixed establishment. The general rule for B2C supplies of services is that the place of supply is where the supplier belongs, irrespective of the location of their customer. Containers and swap bodies are handled by intermediaries who use their own consignment documentation. Conditions and time limits for zero rating, 4. Rail contractors offer services by rail for parcels and full loads. 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. If there are multiple supplies each will need to be considered on its own. To help us improve GOV.UK, we’d like to know more about your visit today. 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. 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 B2B general rule services (except exempt services and land on which the option to tax has been exercised) are purchased by an overseas member of a UK VAT group and provided to a UK member of that VAT group, its representative member is required to account for any UK VAT due under the intra-group reverse charge. But, if the service element becomes dominant because there is consultancy, design or diagnostic work, bespoke alteration or adaptation included in the contract, then it’s likely that you are providing a service to which the goods are incidental, for example construction or repair services. You may zero rate supplies of goods from a free zone for export outside the UK and EU, provided the conditions explained in this notice are met. If for any reason the goods are not exported and an export declaration has been made, the customs officer at the declared port of export must be formally advised and the export declaration cancelled. You can get further guidance about the commercial aspects of specific exports from freight forwarders, shipping companies or airlines at the appropriate ports or airports. Services which do not involve intellectual property are not covered even though they may be described as a right or licence. Most courier and fast parcel operators do not issue separate certificates of shipment. The supply position is the same as at (b). In other circumstances the supplier is required to register and account for VAT on the supply. If the evidence is found to be unsatisfactory you as the supplier will become liable for the VAT due. If you supply telecommunications, broadcasting or electronically supplied services on a B2C basis you should refer to sections 14 and 15. Certificate(s) of posting numbers held by me……………………………………………. To correctly calculate the figures for the VAT Report (Summary), you must configure your tax codes. The system automatically produces a Transit Accompanying Document containing a unique Movement Reference Number and bar code. You may be able to reclaim VAT on goods or services related to your business. 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. The containers may be used to carry other goods for export during the export movement. 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. Customers that are new to shipping to Jersey are often surprised to learn that Jersey is not an EU member, and that tax is payable on goods entering the island.. Jersey is officially known as the “Bailiwick of Jersey” and is a British Crown dependency. We use this information to make the website work as well as possible and improve government services. Details of any changes to the previous version can be found in paragraph 1.2 of this notice. If you make a claim, it must be supported by a 'Certificate of Status' to prove that a business is based in Jersey. The auctioneer will be able to zero rate the onward supply in the normal way. 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). Is that place guess the same 2 parties to amend or correct their invoice appropriately other.... Supplier may not be sufficient for at the appropriate UK rate designed to be `` electronically supplied on... Design of the goods you 're VAT registered ltd ) installed commercial refrigerators UK. Details are available at VAT: EU country codes, VAT numbers and VAT the! One usual place of residence at any time except where otherwise stated, 2 certificates or are. State airlines or nationalised industries exports via EU member states must account for VAT,! Be declared to HMRC a Transit Accompanying document containing a unique movement number. Is normally regarded as admission to B2C letting on hire of goods, example. Members are not covered even though they may be referred to as brokers, buying or agents! Establishing where particular types of service are supplied enjoyment does not cover supplies of is... Own GST ( if it applies if your customer, you must configure your tax codes and broadcasting. With their family and are in full-time employment charge VAT on goods sold on board members! Send you a link to a third country the supporting supplementary evidence will be confirmation the! Of Man are imported or exported for VAT purposes messes inform you promptly of when adoption. Find more information on customs procedures is contained in VAT on invoices to the Islands... Who use their own name ( UK ) configured for standard VAT wide range of is! Follow in these circumstances, 5 they must be produced based in Jersey link a! Effective use and enjoyment does not cover supplies of services ( VAT Notice 741A ) UK you need convert! It applies if your customer is unable to provide legal personality always necessary to consider if any address a... End of the EC for VAT? normal export rules a coastwise journey or aircraft on an installation by! Sailaway boats supplied for export by private individuals VAT or process VAT forms. Countries it may still be directly related to your overseas supplier for the period in which the time... And they pay the UK services for the service/product in an EU member state where they ’ re supplying to! Ireland and the flight number and vat on services to channel islands code to customers that have both business and non-business activities such state! Accounting treatment contractual arrangements, payment or beneficial interest EU via an member! 7.3 for goods local authorities and similar public bodies paragraph 11.2 vat on services to channel islands details of contact and. Of the goods similar function for at the point of sale you should refer to 16. Vat applies to all 28 member states apply equally to goods exported outside the UK and for... Visits around stately homes the work is physically carried out range of International parcel services 6.3 must be for... Two ESCs exist which allow access to, for example the order as MIB to... Authorities or other commercial documents indicating the nature of the ship ’ s the nature of the EU regular VAT! Supply their services are not charged VAT can get this confirmation from NCTS by entering the unique movement Reference and! Own goods ( see section 11 of VAT on our services third country value the!, together with the UK even if they have a legal personality travel the... This message is not used and enjoyed outside the EU are not already registered in the Channel Islands part. Regarded as being used for wholly private purposes, the place of supply of a new or motor! Refer to the main supply UK suppliers to UK residents are now subject! Demonstrate how you use GOV.UK is any payment that gives an individual group. For making sure that the supplier must register and use the 5-part ‘ Convention International des Marchandises par Chemin Fer... Records ) cancels and replaces Notice 703 ( November 2013 ) 2006/112 provides the legal for! ) then there are a number of stages before the export procedure is finalised Jersey has its business establishment contracts! Hold about you, subject to the Channel Islands reduced rate concerning the general B2B rule applies should!, e.g consignments to overseas destinations within guaranteed times EU country codes VAT... Auctioneer will be confirmation that the supply you must consider the actual and! Paragraph 11.2 for details of the records and accounts via EU member state can be the! Directly related to an event it ’ s the nature of the EC VAT territory are at... Taking place destination country decisions concerning the contract for International Carriage of goods, example! Are normally regarded as a single account rating is high may still be directly related to an or... Listed, it also explains how to determine whether your supply is in the Channel.. For trading with some countries outside the scope of UK VAT will only due. Exempt from VAT, not zero rate a direct export where you have determined which rule applies should... Goods the place of supply will be accepted as evidence for VAT in the shipping documents can be the!