You as the supplier must keep a separate record of each transaction. Commercial evidence of export is normally only available where goods are shipped as manifested freight, as individual consignments or as part of groupage consignments. In addition you should retain evidence of export as described in sections 6 and 7. If you’re a UK recipient of services from a non-UK supplier the following rules apply to you. There is no VAT in the Channel Islands or Gibraltar, which are outside the UK and EU for VAT purposes. This message is not accepted as evidence for VAT zero rating. It also explains how to deal with supplies of services which you receive from outside the UK. When you make a supply of goods to an overseas person for export, but deliver them to a third person in the UK who is also making a taxable supply of goods or services to that overseas person, you can zero rate the supply provided: If you do not meet all the above conditions the supply cannot be zero-rated as an export and you must account for VAT at the appropriate UK rate (see paragraph 11.2). Don’t worry we won’t send you spam or share your email address with anyone. The certificate of shipment is an important document, which should be sent to you as soon as the goods have been exported from the UK or EU. Although it is the intending passenger who is exporting the goods, it is the retailer who is treated as the exporter for VAT purposes and therefore needs to evidence that the goods have been exported. Bill of lading or air waybill number (whereappropriate)…………………………………. 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. I guess the same would apply if it was the Canaries or Channel Islands I was purchasing services from. If you make a claim, it must be supported by a 'Certificate of Status' to prove that a business is based in Jersey. Reclaiming VAT on goods delivered from the UK. If you are installing goods on land or in a property the question will arise as to whether you are performing a land related service or installing goods. For example, the services of an interior designer contracted to redesign the decor of a particular hotel would be land related. If you only make supplies of services in the UK to which the reverse charge does apply you are not entitled to register for VAT in the UK. If you intend to export parcels by rail, you should establish what evidence of export will be provided to you by the rail contractor. In some circumstances you may be required to enter the goods to the CT procedure if the goods you export transit the UK or one or more EU member states before leaving the UK or EU. This will apply to, for example, asylum seekers and those entering the UK without permission. If you are still unhappy, find out how to complain to HMRC. Read Your Charter to find out what you can expect from HMRC and what we expect from you. There are separate rules for B2B and B2C supplies. To evidence that the supply was made to an overseas person, you must be able to identify the destination of the goods. The place of supply of the electronically supplied services is where their effective use and enjoyment takes place and, where this is the UK, the services are subject to UK VAT. For further information about this, please refer to the HMRC website. See section 14 for a definition of digital services and paragraph 2.4 for an explanation of B2C supplies. You'll need to do this even if you zero rated them. UK territorial waters consists of the waters within 12 nautical miles of the coastlines of England, Scotland, Wales and Northern Ireland. The UK VAT law relating to the zero rating of exports of goods for VAT purposes can be found in section: Additional legislation and Extra Statutory Concessions (ESCs) exist to allow relief from taxation in specific circumstances. Where a customer is unable to provide a VAT number, or other evidence to clearly demonstrate business activities, the supply should be treated as a B2C transaction. For cross-border supplies of digital services, the place of supply will be the UK on or after 1 January 2019 if: Read the VAT rules for supplies of digital services for more information. See Claim back VAT paid in the EU if you’re established elsewhere (Notice 723A). A company which has its business establishment overseas contracts with private individuals in the UK to provide information. If the final supply is to be zero-rated as an export, these payments may also be zero-rated. This is called the tax point. Any hire beyond this period is a long-term hire. See paragraph 7.10 for evidence of export from the UK or EU. See section 5 for more detail on how official evidence of export is produced. You can deduct any related input tax subject to the normal rules but do not include the value of any transferred goods as an output in box 6 of your VAT Return. You can zero rate the supply as a direct export provided that the goods are exported and you obtain valid proof of export within 3 months of the time of supply. Don’t worry we won’t send you spam or share your email address with anyone. If you or your customer depart the UK or EU via an EU member state copy 3 of the SAD (form C88) will be certified by customs at the place you leave the EU. (b)The effect zero rating has when customer returns goods as defective and a replacement is provided. If you disagree with a decision we have given, you can ask for it to be reviewed. ; You have now checked that Sage Accounts is configured for Standard VAT. 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. The President of the Regimental Institute (PRI) will keep a full record of such transactions for reference purposes for a period of not less than 6 years. Once a supply is made to an entity outside of the VAT group the normal rules of export apply. There are a number of exports schemes for retailers selling goods for export by private individuals. The next 7 bullets have the force of law. It applies if your supplier belongs outside the UK even if they have a UK VAT registration number. See VAT Notice 48: extra statutory concessions. You’ll need to include the full title of this notice. Supplies of new or second-hand freight containers for export are treated as supplies of goods and can be zero-rated provided that the conditions for export are met. The establishment most closely connected to the supply will be the business establishment in the UK. Such services can only be subject to tax in that country. Once an individual has been granted leave or permission to remain in the UK, they belong in the UK, even if they overstay. If your customer is repsonsible for import GST (if it applies) then there should be no issue for you. If the evidence of export provided is found to be unsatisfactory, VAT zero rating will not be allowed and the supplier of the goods will be liable to account for the VAT due (see paragraph 11.2). Such transactions are called removals. I have had similar questions beforehand, when providing services to the Channel Islands, if this is 'intellectual' then no UK VAT should be charged on your invoices. The following table has the force of law. If any address contains a valid GY or JE postcode, that address is marked as being 'outside the VAT area'. Acceptable evidence showing that the sale is to an entitled passenger is obtained from the airline boarding card or travel document. The service will be land related if, when installed or assembled, the goods become a fixture of the land or property that cannot be easily dismantled or moved. For instance, ‘various electrical goods’ must not be used when the correct description is ‘2000 mobile phones (Make ABC and Model Number XYZ2000)’. If you are still unhappy, find out how to complain to HMRC. See paragraph 7.3 for goods that your customer intends to export in his baggage or his private motor vehicle. The reverse charge does not apply to exempt services. (b) Operators who use the system based upon a Despatch Pack. But, it is always necessary to consider all the facts. 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. Read VAT Mini One Stop Shop: register and use the service for more details on scheme registration. You can zero rate the supply of goods (except new and second-hand motor vehicles) to Regimental shops provided: You can zero rate the supply of goods to government departments only if you arrange for their direct export to a destination outside the UK or EU and comply with the conditions set out in this notice. For this type of transaction the standard of evidence required to substantiate VAT zero rating is high. It’s the nature of the service that you should consider, rather than your professional qualification or status. It’s therefore important to consider the place of supply of the goods or services being arranged. Where such supplies are made, an extension to the normal time limits for exporting the goods and getting satisfactory evidence of export is allowed – see paragraph 3.5. Where an exporter is part of a VAT group registration, purchases between VAT group members are not normally chargeable with VAT. Transfer of goods from your UK business to a branch outside the UK or EU is not a supply but you must declare to us any goods returned to the UK, and retain the details. There is no general relief for the export of services as there is for good. If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border. When determining whether a service is one of admission to an event it’s important to consider firstly whether an event is taking place and secondly whether the payment made relates to admission. You should ask yourself ‘what am I supplying?’ or ‘what am I receiving?’. If your overseas customer arranges for the export of the goods outside the UK or EU you may zero rate the supply provided all the conditions in paragraph 3.4 are met. The driver collecting the parcels will endorse the receipt copy and return it to the consignor. For B2B, only the charge for the admission to an event, and any services ancillary to admission, are taxed at the place of where the event takes place. (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. Intermediaries may be referred to as brokers, buying or selling agents, go-betweens, commissionaires or agents acting in their own name. the Canary Islands (Spain), Gibraltar and the Channel Islands (UK). For information about registration see Notice 700/1: should I be registered for VAT?. These conditions cover the: Only exports that comply with these conditions are eligible for zero rating. Examples of work on goods which may qualify for zero rating under this section include: Examples of services which do not qualify for zero rating under this section include: To zero rate a supply of such services you must obtain and keep satisfactory official or commercial evidence of the export of the goods to a place outside the UK or EU. An event is characterised by a gathering of people to watch or take part in an activity for a short or limited time rather than an ongoing basis. When goods are exported they are ‘consumed’ outside the UK or EU and to impose VAT on such goods would be contrary to the purpose of the tax. 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). Note that VAT does not apply to the Channel Islands. A Despatch Pack must be completed for each overseas address and consignee. It is in 3 parts and is completed and signed by the sender of the goods, the carrier and the person receiving the goods. A VAT group is treated in the same way as a single company registered for VAT on its own. If you have a temporary presence of human and technical resources in the UK, this does not create a fixed establishment in the UK. For a VAT rate of 20% the VAT element would be calculated at 1/6th. It does not apply to petrol, Ultra Low Sulphur Diesel (ULSD) or lubricating oil. If you belong in the UK but are not already UK VAT registered and you receive supplies of B2B general rule services from overseas suppliers (that are treated as supplied where the recipient belongs), the value of those supplies must be added to the value of your own taxable supplies when determining whether you should be registered for UK VAT. VAT rules for supplies of digital services, VAT Mini One Stop Shop: register and use the service, VAT Notice 701/49: finance and securities, VAT on education and vocational training (Notice 701/30), VAT Notice 48: extra statutory concessions, VAT on goods exported from the UK (Notice 703), firstname.lastname@example.org, Exports, dispatches, supplying goods abroad and charging VAT, VAT rules for supplies of digital services to consumers in the EU, How to fill in and submit your VAT Return (VAT Notice 700/12), Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases, Services, including admission, linked to physical performance (for example, artistic, cultural, education and training, sporting, entertainment services, exhibitions, conferences, meetings), 2 or more separate contracts for the hire of the same means of transport follow each other with 2 days or less between them. Certificates of shipment are usually produced by packers and consolidators involved in road, rail and sea groupage consignments when they themselves receive only a single authenticated transport document from the carrier. This section explains the evidence that is required for a supply of goods exported outside the UK or EU to be zero-rated for VAT. Services which do not involve intellectual property are not covered even though they may be described as a right or licence. This will be the case even where the branch creates an internal charge to the business and other fixed establishments. It does not include charges by agents for arranging the supply of admission. These receipted forms plus the railway statement of account listing each export provide your evidence of export for VAT purposes. This contains the ‘Uniform Rules concerning the contract for International Carriage of goods by rail’. The use and enjoyment rules are intended to make sure taxation takes place where services are consumed where either services are consumed within the UK but would otherwise escape VAT, or they would be subject to UK VAT when consumed outside the UK and EU. This will usually be the head office, headquarters or ‘seat’ from which the business is run. But, the supplier and the customer will normally be present at the same place during the service. We have, therefore, retained the term EU throughout the notice. B2B supplies of such services are subject to the B2B general rule. Copies of transport documents alone will not be sufficient. 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. The time of supply determines when a supply of goods or services is treated as taking place. Photocopy certificates of shipment are not normally acceptable as evidence of export, nor are photocopy bills of lading, sea waybills or air waybills (unless authenticated by the shipping or airline). Extra Statutory Concession (ESC) 9.2 allows vessels engaged on commercial voyages within UK territorial waters (or within the limits of a port) to receive certain types of marine fuel VAT free. The Trade Associations listed below may also provide advice: Automated Customs and International Trade Association, Association of International Courier and Express Services, British International Freight Association, The Institute of Export & International Trade, United Kingdom Oil Industry Taxation Committee. The sailaway boat scheme allows boats exported to final destinations outside the UK and EU to be zero-rated for VAT purposes. It does not apply to land on which the option to tax has been exercised (see section 7 for more details). Notice 700/1: should I be registered for VAT? We’ll send you a link to a feedback form. If you supply training services to foreign or overseas governments your supply will be zero-rated provided both of the following conditions are met: A foreign or overseas government includes: Zero rating only applies to the supply of the actual training and does not extend to any associated services which are supplied separately, such as accommodation or transport. If you are using commercial transport documents as proof of export for goods exported outside the UK or EU by: The International Consignment Note (CMR) provides evidence of the identity of the contracting parties when goods are transferred by road. The next 9 bullets have the force of law. 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 you have lost or mislaid the official or commercial evidence of export supplied by the ship owner or carrier, duplicate evidence of export may be obtained. Vague descriptions of goods, quantities or values are not acceptable. 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. The establishment most closely connected with the supply is the business establishment in Germany. The term of the first contract needs to be considered to decide whether the second term is short-term or long-term. 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. If you’re not already registered in the UK, you may be liable to register. See section 5 . However airlines using this facility must obtain prior written agreement from HMRC. 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. For VAT zero rating purposes you must produce either official evidence as described in paragraph 6.2 or commercial evidence as described in paragraph 6.3. It can be reached by scheduled flights from mainland UK, Guernsey and Jersey or mainland France. All other B2B services are determined under the general B2B rule. Taxable supplies HMRC levies VAT on: the supply of goods and services by UK taxable persons, including UK branches of foreign entities; the acquisition of goods from other member states of the European Union (EU); and the import of goods from outside of the EU. Once you’ve made this decision you can move onto considering the VAT liability of the supply. 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’. When an export declaration is entered to CHIEF it must go through a number of stages before the export procedure is finalised. A company whose business establishment is in France contracts with a UK bank to supply French speaking staff for the bank’s international desk in London. 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. But, if the payment gives the right to attend an event it’ll be regarded as a charge for admission. You should make sure that the supplier is in possession of this evidence to allow them to meet the time limits for export. Exports to installations outside UK or EU territorial waters, (a) Goods supplied and exported by you to an installation not owned by you. This is because in these circumstances the GDM only confirms that the goods have left the UK, not that the goods have also left the EU.). It is generally the case that the business establishment will be the most closely concerned with the supply. Where we speak of EU law it is correct to speak of the EU. Which country’s VAT rules to use when charging VAT on services. For EU VAT purposes, the place of supply of a service is the place where that service is treated as being supplied. (d) Overseas customer arranging the export by courier. If you receive a supply to which the reverse charge applies and yet your non-UK supplier issues a VAT invoice on a UK VAT registration, you must still apply the reverse charge as it is not an optional adjustment. Where this is the UK, the services are subject to UK VAT. The client is based in Jersey, selling products and services to Jersey people. As businesses based in the Channel Islands have become more sophisticated, however, goods are now imported from the Far East, including electronics and accessories. The VAT will be automatically removed from the order when the you complete the delivery step in the checkout, just before proceeding to payment. If they are delivered to an address within the UK or an EU member state the original zero rate sale must be cancelled and the supply is subject to VAT at the appropriate rate. See VAT Mini One Stop Shop: register and use the service for more details on scheme registration. The freight forwarder must keep copies of the original bill of lading, sea waybill or air waybill, and all consignments in the load must be shown on the container or vehicle manifest. The rules for trading with some countries outside the EU might change from 1 January 2021. However, you should establish the full facts behind the particular supply in question before assuming that zero rating is appropriate. Conditions and time limits for zero rating, 4. The French company also has a fixed establishment in the UK created by a branch. If you’re a non-UK supplier of B2C intermediary services arranging a supply in the UK, you are responsible for accounting for any UK VAT due on your supply. A properly completed certificate of shipment will help you to meet the evidential requirements described in paragraph 6.1. Once you have collected the goods or arranged for the goods to be taken to the port or airport, for export, you should provide the supplier of the goods with all of the documentary evidence you hold to prove that the goods have been physically exported. Although the certificate of shipment can be in any format, it must be an original and will usually contain the following information: Goods exported by post may be zero-rated if they are direct exports and you hold the necessary evidence of posting to an address outside the UK or EU. Before zero rating the supply and releasing the goods to your customer, you must confirm what evidence of export is to be provided. A warehousekeeper who holds valid commercial transport evidence that the goods delivered from the warehouse have been exported may provide the registered owner of the goods with a signed and dated document certifying export. A business may have several fixed establishments, which may include a branch or agency. The containers may be used to carry other goods for export during the export movement. Do not include any personal or financial information like your VAT number. Hydrocarbon oils are subject to UK Excise Duty and are normally held in warehouses approved by HMRC until the time of delivery. You can zero rate such supplies as ships’ stores providing all the following applies: The concession described extends only to those supplies of fuel, which were zero-rated prior to 1 July 1990. You must find the right commodity code to classify the goods you're exporting. From 1 January 2010 to 31 December 2012, B2C supplies of the long-term hire of means of transport were subject to the general rule for the place of supply of services and so made where the supplier belongs. You may need other documentation to get your goods into the destination country. The registration is made in the name of the representative member, who is responsible for completing and rendering the single return on behalf of the group. Article 146 of the EU Directive 2006/112 provides the legal basis for exempting goods dispatched or transported out of the UK or EU. 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. These services are: You can zero rate the supply of the making of arrangements for: Zero rating under these provisions only applies to the actual making of arrangements for eligible supplies. Official evidence will be either a: At UK air and seaports a computerised system is used to follow the goods through the port area. There are special place of supply rules for certain services as follows. More detailed guidance has been published by the EU Commission in the form of an Explanatory Note. For example, this could be where the customer is when they: Where a relevant service is partially used and enjoyed outside the EU, the supplier (or customer required to account for the supply) should carry out an apportionment based upon the extent to which it’s used and enjoyed outside the EU. But, if the same supplier was contracted to create a corporate colour scheme or style for a hotel chain to use in their own properties, those design services would not be land related. Free zones have no special status for VAT export purposes. In the case of goods not subject to customs or excise controls one of the following declaration procedures may be used: More details may be found in Notice 275: customs export procedures. You can find more details in Sailaway boats supplied for export outside the UK and EU (VAT Notice 703/2). Certificate(s) of posting numbers held by me……………………………………………. If you supply B2C services of arranging a supply which is supplied in an EU member state and your customer is not EU VAT registered or otherwise in business, you may be liable to register for VAT in that member state. NES is a system used by freight agents, importers and exporters, to declare import or export entries electronically. Official evidence of export cannot be obtained until the export declaration has been fully discharged. If the first contract is genuinely of a short-term hire it will remain so. An ‘overseas person’ is a person or company who is not resident in the UK or has no business establishment in the UK from which taxable supplies are made, or is an overseas authority. Despatch Pack goods as described in paragraph 6.3 must be ordered for the export of goods. One which is subject to the normal way the market value of the hired goods agent can get this from... Or tax-free shop formats is the UK and EU to be zero-rated, subject to at. 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