<> Sales within the UK and EU do indeed attract 20% VAT, your Luxembourg example is right. Due to this situation, they have derogation from some EU policies despite being part of the European Union. The Channel Islands are excluded from the UK for VAT purposes. A few basic facts about EU VAT: EU VAT applies to all 28 member states with the exclusion of some territories, e.g. %PDF-1.5 endobj �(�|^�}�{���N There are broad VAT rules through European VAT Directives. We will be happy to take your order and you should refer to How To Orderfor other methods of ordering. k)#=�i:�wtnnȤ�s�}����X دI�)�W��'I�ܼ)��7O����cE��e[�%�8*aO! Are excise duties applied at EU or at national level? 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. beta Protocol 3 brings the Channel Islands within the EU Single Market for the purposes of trade in goods (but not services). 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 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. 1 As defined in the provisions of the 2003 Act of Accession. Channel Islands – they are outside both the UK and the EU for VAT purposes (there is no VAT in the Channel Islands). Well, the Channel Islands (Jersey, Guernsey, Alderney, Sark and Herm) are NOT part of the UK or the European Union for VAT purposes. The rules are the same as those applying when buying goods online from a non-European Union country.. Customs duty is not due.. 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. 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). Protocol 3 does not cover services, so the Channel Islands are treated as third countries for the purposes of EU financial services legislation. We (as UK VAT registered ltd) installed commercial refrigerators for UK registered retail chain shop in Jersey. In order to qualify for relief from VAT you must have had your normal residence outside the EU for a continuous period … Sounds risky to me. EU 27 nationals are a vital part of the Islands’ communities. stream Hello, you do not need to charge VAT on invoices to the channel islands, only the amount for the service/product. Did you know Finland has limitations too? If you are buying goods from Gibraltar, the Canary Islands or the Channel Islands, no Customs Duty is payable. 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. Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary. 3 0 obj 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. 2 0 obj Guernsey and Jersey do not benefit from the UK’s membership of the EU other than in a limited fashion via Protocol 3. The Channel Islands (Jersey, Guernsey, Alderney, Sark and Herm) are NOT part of the UK or the European Union for VAT purposes. I believe that you will just put the figure into the 'Total Goods TO Other EU Countries' box on the VAT return 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. You can change your cookie settings at any time. There is no VAT in the Channel Islands or Gibraltar, which are outside the UK and EU for VAT purposes. The Outermost regions (OMR) are territories forming part of a member state of the European Union but situated a significant distance from mainland Europe. The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). 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. ?,D�I�͉��{4�`[�E��d�5����Q�A�,L�Y����`��g��4uyJ�����,�>�s��>���,[�-HK2u���_6��{4���h. The Canary Islands and the Channel Islands are classified as outside the EU for VAT purposes. ��`���4:�9)pi��i E"��NR���`I�l'G�%��Ci��P(�`g`$f-�z��}N+&y��o�W&�oϫ��ka��)! I understand that a UK co that provides services to one of these companies can recover the input tax attributable to those services because the services were supplied to a taxable company “belonging” outside the EU member states. � 2`�1�6�� ����)�n nĭv����Y��o�j��C�b?�gg-��:zZ ����k��eYߓ�H��z���3��o�S`J��6��n�/��~jv����Ԛ��͖�i�EH�-z�Y�����c����a�;�V�+��`�ɤA!ͭ�p2�}^6�����w��^���Ô��(��4!߭ ���5��F��#F&�������8np+�ڒ We use cookies to collect information about how you use GOV.UK. The following are not part of the EU VAT area and sales to these countries must not be included on your EC Sales List: Andorra; The Channel Islands; Gibraltar; Mount Athos; San Marino; Vatican City Motor vehicles imported from these territories are liable to VAT. Buying goods from Gibraltar, the Canary Islands or the Channel Islands. We issued an invoice addressed to UK central finance office for the labour and equipment without any VAT based on place of supply rule outside of scope of EU and UK VAT. �a��w���޷M����CR��Q����]Ӫ��N�c,9 the Canary Islands (Spain), Gibraltar and the Channel Islands (UK). l]]�� ��ye{�*�E��gGb��f��s�BV߂�{E�����)-x�wQ�.�}\��a��(��ٳIX*� �����H���y^ള�BK�W��s^ݨQ�t��>h*�T��J��aa�F$��L]��o��d/��0��k 5^:�{;?T�2K�� � ��b�ʈ1� yHi=��i_��j7E�i�aZΪ2%;��8�H4΅KNr�C�R��"`? We use this information to make the website work as well as possible and improve government services. Vessels located in any of the EU Member States countries will keep their EU VAT-paid status but lose any UK VAT-paid status. How is VAT charged in the EU? Countries listed in the table below are part of the EU VAT area including the UK & Isle of Man. As major well-regulated financial centres, both Guernsey and Jersey are significant net providers of liquidity and investment funds to the EU economy. 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. It does not include the Isle of Man or the Channel Islands, the position of which are as follows. Can I get a list of products charged at 0% import duty? Securing their rights as part of the Brexit process is a key priority. This notice cancels and replaces Notice 703 (November 2013). The formal relationship between the Channel Islands and the EU is enshrined in Protocol 3 of the The Channel Islands are part of the EC for customs purposes but outside the EC for VAT purposes. Through being a part of the customs union, the Channel Islands apply the Common External Tariff (CET) to imports of goods from third countries. 4 0 obj }��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� , which are as follows use cookies to collect information about how you use GOV.UK Islands on! No Customs duty is not due within the UK and EU do attract... Spam or share your email address with anyone has a special fiscal status in that it is outside the is! 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