�R�m������� Channel Islands – they are outside both the UK and the EU for VAT purposes (there is no VAT in the Channel Islands). Sales within the UK and EU do indeed attract 20% VAT, your Luxembourg example is right. EU 27 nationals are a vital part of the Islands’ communities. There are some confusing exceptions. Don’t worry we won’t send you spam or share your email address with anyone. The Channel Islands' historic relationship with the EU. There are broad VAT rules through European VAT Directives. As major well-regulated financial centres, both Guernsey and Jersey are significant net providers of liquidity and investment funds to the EU economy. 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. Do I charge the Company in Virgin Islands VAT on our services. How is VAT charged in the EU? The VAT territory of the EU is important in … >��L�'B�0sr���{yz"2�,.2a/�_N����xq�ե�&uq~��c����?������vnOpqz�(b+v �D��ِ�K� 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? In order to qualify for relief from VAT you must have had your normal residence outside the EU for a continuous period … ��`���4:�9)pi��i E"��NR���`I�l'G�%��Ci��P(�`g`$f-�z��}N+&y��o�W&�oϫ��ka��)! VAT must be paid. �a��w���޷M����CR��Q����]Ӫ��N�c,9 Guernsey and Jersey do not benefit from the UK’s membership of the EU other than in a limited fashion via Protocol 3. Vessels located in any of the EU Member States countries will keep their EU VAT-paid status but lose any UK VAT-paid status. Channel Islands – they are outside both the UK and the EU for VAT purposes (there is no VAT in the Channel Islands). endobj <>/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>> To help us improve GOV.UK, we’d like to know more about your visit today. endobj Countries listed in the table below are part of the EU VAT area including the UK & Isle of Man. 7. 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). It will take only 2 minutes to fill in. The Channel Islands are part of the EC for customs purposes but outside the EC for VAT purposes. 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. 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. 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. 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. 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. The rates are reviewed annually by the States of Guernsey and set at … 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���� Buying goods from Gibraltar, the Canary Islands or the Channel Islands. ��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�. Can I get a list of products charged at 0% import duty? There is no VAT in the Channel Islands or Gibraltar, which are outside the UK and EU for VAT purposes. We (as UK VAT registered ltd) installed commercial refrigerators for UK registered retail chain shop in Jersey. 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. 4 0 obj �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� Excise duty is classed as an internal tax. However, for most purposes the Islands are already outside the EU (“third countries”). were born, or live in Jersey or are a child born outside Jersey to parents born in Jersey. Are excise duties applied at EU or at national level? }��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� I've spent a few hours reading the internet for clues, but not sure I have found the correct answers. endobj Hello, you do not need to charge VAT on invoices to the channel islands, only the amount for the service/product. The relationship between the Islands and the EU in the areas not covered by Protocol 3 is unaffected by Brexit. 1 0 obj Hence VAT in Jersey follows a different system; %���� Protocol 3 does not cover services, so the Channel Islands are treated as third countries for the purposes of EU financial services legislation. The Outermost regions (OMR) are territories forming part of a member state of the European Union but situated a significant distance from mainland Europe. I would have to question how they could be sent VAT free from inside the UK however. Sounds risky to me. i��|�1eZL/���P��zG{�Pfh��B�� Protocol 3 brings the Channel Islands within the EU Single Market for the purposes of trade in goods (but not services). They’re standard, but EU … The Canary Islands and the Channel Islands are classified as outside the EU for VAT purposes. <> �(�|^�}�{���N 1 As defined in the provisions of the 2003 Act of Accession. 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. I believe that you will just put the figure into the 'Total Goods TO Other EU Countries' box on the VAT return Maybe you need a new accountant. 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. 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 3 0 obj 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. 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). The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). beta Did you know Finland has limitations too? 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