B | Guernsey does not have VAT. Except for Manchester, Glasgow, Gatwick and Belfast City Airports, all airports and ports serving the Channel Islands have a box placed in a central place specially for Channel Island residents to leave their forms. This situation includes costs incurred in the repair of goods sent out of Jersey and holidays booked through UK or foreign operators or companies to be taken out of Jersey. Value Added Tax (more simply known as VAT) is a consumption tax which is added to the cost of goods depending on their value. Any person or business that belongs in Jersey must pay GST on any services it supplies at the standard rate, unless the place of supply is outside Jersey. VAT and the Jersey resident ( 12.5.0.L1 ), ask for something you have a right to have, goods carried by commercial means of transport eg by plane, ship or train, you are ‘a resident’ of the place where you live, something provided for you eg a gardening or motor repair service, money raised by government from people to support government services, ‘Value Added Tax – is a tax you pay on some things you buy or services you use, if goods are zero rated it means that no tax is due on them, When a UK trader refuses to supply goods free of VAT. The VAT is … | Developed by The Refinery. You should, Schedule 3 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website, Articles 4 and 5 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website, Schedule 6 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website, Goods and Services Tax (Jersey) Law 2007 on Jersey Law website, the place the goods or services are supplied from, if the supplier belongs in Jersey and / or, all transactions where the supplier is, or is liable to be, registered for GST and, to services listed in Schedule 3 of the GST law 2007 when received in the course of business by a customer belonging in Jersey, the customer’s order and delivery instructions, proof of payment received from outside Jersey, in the country where they have their establishment; or, if they have no establishment, where they have their usual place of residence; or, if there are several establishments, the one most closely involved with the supply of services, all live cultural, educational, entertainment, scientific and sporting events (but not broadcasting or internet), an estate agent acting for the sale of villas in Spain, a property company letting offices in the UK, a builder renovating a cottage in Normandy, services relating directly to the movement of goods or passengers in and out of Jersey, services of insurance or arranging insurance for the movement of goods or passengers in and out of Jersey, services supplied directly in connection with goods situated outside Jersey, services supplied directly in connection with goods for export from Jersey, and supplied to a person who belongs outside Jersey, services that are supplied under a contract with a person who belongs outside Jersey and that benefit a person who belongs outside Jersey (but not services relating to land or goods situated in Jersey), pilotage, salvage or towage relating to ships or aircraft, surveying or classifying a ship or aircraft, the sale or hire of a ship or aircraft* (see below), repair, maintenance or broking of a ship or aircraft - provided to the owner, operator or agent, are supplied under a contract with a person who belongs outside Jersey, benefit a person who belongs outside Jersey, involve the co-location of computer equipment in Jersey that belongs to one of those persons, used by an airline operating for reward (payment or otherwise) and chiefly on international routes, or, not less than 8,000kg and is neither designed nor adapted for use for recreation or pleasure, designed or adapted for recreation or pleasure, a passenger boat licensed under part 5 of the Boats and Surf-riding (Control) (Jersey) Regulations 1969, a speed boat under part 6 of the Boats and Surf-riding (Control) (Jersey) Regulations 1969, financial services supplied directly in connection with goods for export from Jersey, provision of telecommunications in and out of Jersey, or between places outside Jersey (this service is standard rated), services relating to a trust (which is standard rated, unless the trust is a listed international services entity), the person receiving the service belongs in Jersey, the service is performed in connection with a person, place or thing in Jersey. J | However, the supply might still be zero-rated as an international service.For more information, see items 1 to 13 of Schedule 3 of the GST law 2007.Schedule 3 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website. If you are on the Flat Rate Scheme, you will find that some of the codes will not post in the same way. Certain products or services in Jersey may have a … V | Services relating to land. L | When you set up VAT, QuickBooks Online automatically sets up a list of common VAT codes for you. So unless you have an office or base there and are (or need to be) registered as a GST trader. VAT paid on services supplied in the UK or abroad cannot be refunded. The services are not available and not directed to people outside of Jersey. Each EU member country has a slightly different format for their VAT number system, featuring a variation of numbers and letters. You need JavaScript enabled to view it. ACCURACY: Although every precaution has been taken to ensure the accuracy of this information, Citizens Advice Jersey does not accept any liability for errors or omissions. Value added tax, or VAT, is the tax you have to pay when you buy goods or services. T   01534 448000                     F   01534 448034                     E   This email address is being protected from spambots. Jersey. The part you quoted was the Jersey government stating they do not refund VAT on purchases made by Jersey residents in countries which charge VAT. This email address is being protected from spambots. It’s incredibly easy to charge VAT. For VAT queries of a general nature customers should contact HM Customs National Advice Service, telephone 0845 010 9000. The buyer needs to be another business – if you sell your services to an individual, other rules apply and VAT needs to be added. The place of supply is where the land is situated. Thanks a lot. For supplies of goods and services to be subject to Goods and Services Tax (GST), we need to determine: The rules are set out below and apply to: The second bulletpoint is important as the value of such supplies received must be added to the value of sales a business makes when considering GST registration.The territory of Jersey includes the island itself, the off-shore islands and reefs, and the territorial waters.Schedule 3 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website. The client is based in Jersey, selling products and services to Jersey people. A client obtaining goods by freight from suppliers off the Island should ask for the item(s) to be ‘zero-rated’ for VAT so that tax need not be paid.+ My understanding is that different arrangements exist for Jersey in … The Guernsey Border Agency cannot refund VAT or process VAT reclaim forms. Under the place of supply rules, this is treated as a supply made where the supplier belongs, i.e. Sometimes companies are only prepared to issue the necessary refund form if the value of the sale is above a minimum amount. +Goods supplied to Jersey residents by mail order, or exported by freight.+ +4. It is based on the EU’s VAT laws, known as EU VAT Directives, which are implemented into UK legislation as the Value Added Tax Act. All you have to do is add VAT to the basic cost of the goods and services you offer. You need JavaScript enabled to view it. For further information please click on the following link http://www.gov.je/TaxesMoney. Passengers in light aircraft departing from small airports or passengers travelling from an airport which does not have a box would have to find a customs officer. R | This covers admission to, or attendance at: When hiring or letting a venue, the place of supply falls under services relating to land (above). Please note however that a North American company sometimes is indeed required to register for a VAT registration number. For imports then the Jersey authorities will apply the GST on import (as here with VAT on goods from the USA). However, GST can be zero-rated for international services, even if the place of supply is in Jersey.For more information on the definitions of supplier etc, see articles 4 and 5 of the GST law 2007.Articles 4 and 5 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website. Goods supplied to Jersey residents by mail order, or exported by freight. All rights reserved. F | For goods that leave Jersey, the place of supply is Jersey. Value Added Tax (VAT) is a consumption tax that is applied to nearly all goods and services that are bought and sold for use or consumption in the EU (In this case, the 27 EU member states + the UK (until the end of the transition period).).. If you are asked for a VAT number, you should advise your supplier that Jersey is outside the European Union (EU). For the purposes of GST, a person belongs: Any entity that is not a person (eg a body corporate) belongs where it is managed and controlled. Jersey Citizens Advice Bureau Limited is a Jersey Registered Charity No. The place of supply is where the accommodation or transport is put at the disposal of the customer. VAT on imports paid at customs would be declared on the VAT return and can be claimed back. VAT – ‘Value Added Tax – is a tax you pay on some things you buy or services you use Verify – confirm as true ‘Zero-rated’ – if goods are zero rated it means that no tax is due on them Goods supplied to Jersey residents from the UK or abroad Customs in Jersey cannot process VAT refunds on goods bought in the UK. How are Guernsey’s travel links? The check carried out on people is to make sure that people pay the right amount of VAT if the goods are taxable. An administration fee may be retained from the refund. 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. For further information see HM Customs and Excise website www.hmrc.gov.uk. Such goods are standard rated (even if the goods leave Jersey temporarily). The 'Export of Goods' refund form must be stamped by the Customs officers at the place where the customer is leaving the UK or foreign country after inspection of the goods. The basic place of supply applies, unless the place of supply falls under one of the categories in the regulations, listed below. If the place of supply is outside Jersey, you may have to pay VAT or a similar tax. Y | The sale or hire of a ship or aircraft is not zero-rated if it is used mainly in Jersey for: For more information, see Schedule 6, paragraph 5 of the GST law 2007.Schedule 6 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website. The standard rate of VAT in the UK is 20%, with about half the items households spend money on … The North American company may try to find their VAT number, or register for one, however, the United States does not have a VAT system so many times this question does not apply. Backdated Income Tax Assessments ( 12.2.1.L5 ), Charities and Lump Sum Donations ( 12.2.1.L8 ), Exemptions from Income Tax - Tax thresholds ( 12.2.1.L1 ), Income Tax - Payment of tax by agents and tenants on rentals paid to non Jersey landlords 12.2.1.L9, Income Tax - payment of tax on an estate by an executor or administrator ( 12.2.1.L24 ), Income Tax - Separate assessments for husbands and wives ( 12.2.1.L18 ), Income Tax - Tax relief on personal pension plans ( 12.2.1.L2 ), Income Tax Instalment System ( 12.2.1.L3 ), List of booklets and leaflets published by the Comptroller of Income Tax ( 12.2.1.b ), Maintenance and Tax arrangements ( 12.2.1.L6 ). You don't pay GST on any goods that are supplied outside Jersey and remain outside Jersey. Treasury and Exchequer - Revenue Jersey PO Box 56St HelierJerseyJE4 8PF, This website is not compatible with your web browser. For more information on where these codes post, see UK Flat Rate Scheme: How does it work? U | var addy_text1531e12433487bd7e707f772ded29ac6 = 'rgc' + '@' + 'gov' + '.' + 'je';document.getElementById('cloak1531e12433487bd7e707f772ded29ac6').innerHTML += ''+addy_text1531e12433487bd7e707f772ded29ac6+'<\/a>'; COPYRIGHT : © 1996-2021 Jersey Citizens Advice Bureau Limited, Channel Islands. Z, Extent: JerseyUpdated 4 August 2016---------------------------------------------------, Goods supplied to Jersey residents from the UK or abroad. Guernsey and Jersey do not benefit from the UK’s membership of the EU other than in a limited fashion via Protocol 3. A service can be 'supplied in Jersey' even when supplied by someone belonging outside Jersey. A person who obtains goods by freight from suppliers off the Island should ask for the item(s) to be 'zero-rated' for VAT so that tax need not be paid. Some mail order firms deduct VAT, or some of it (to allow for administration costs), from prices of goods sent to Jersey residents. 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