'Person' in this section means any entity that is or is liable to be registered for GST. A value-added tax (VAT), known in some countries as a goods and services tax (GST), is a type of tax that is assessed incrementally. VAT paid on services supplied in the UK or abroad cannot be refunded. Each EU member country has a slightly different format for their VAT number system, featuring a variation of numbers and letters. Where VAT is applied to your UK purchase, you may want to contact the seller before you make a payment. When a UK trader refuses to supply goods free of VAT customers should write to HM Customs and Excise, 21 Victoria Avenue, Southend-on-Sea, Essex, SS99 1BB for a written ruling (decision). Jersey companies involved with international business and trade are known as “exempt” companies and cannot engage in trade or business within Jersey. D | The basic place of supply applies, unless the place of supply falls under one of the categories in the regulations, listed below. In 1928, the Jersey government introduced an income tax of 2.5%. The services listed in Schedule 3 of the GST law 2007 are subject to GST if they are supplied by a supplier outside Jersey, but only if: If a customer in Jersey receives such a service they are treated as supplying it to themselves (sometimes called the 'reverse charge').You can pay the GST by including the value in your GST return (enter the value of the services in box 5). | Developed by The Refinery. We will do the design work from our office in UK. Goods supplied to Jersey residents by mail order, or exported by freight. As the VAT is not collected directly, luxury goods and services is much cheaper in Jersey when compared to France or UK, thus it gain more incentives for tourism from the neighboring countries. The B2B place of supply rule is that the supplies take place where the customer belongs (where it is established), i.e. Thanks a lot. Some companies will not have many customers who want to claim the VAT refund and so they might not have arrangements in place to issue or give out the form that is needed. T 01534 448000 F 01534 448034 E This email address is being protected from spambots. U | The 'reverse charge' procedure means that service providers who have no business establishment in Jersey don't have to register for GST, as long as their customers are.If you are going to use a service received from outside Jersey to supply services that are exempt from GST, make sure you use the partial exemption method to work out any GST you owe.Partial exemption from GST input tax. The goods will be zero-rated and treated as an export.You will need to retain evidence that the goods have left Jersey, such as: If your customer takes delivery of the goods in Jersey, you must charge GST at the standard rate (5%) (unless the sale is to an international services entity). 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. However, when ordering goods customers might be asked for Jersey's VAT Country Exemption Code. Jersey. 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 ). They may remove or zero-rate the tax, but they are not obliged to. The OP is talking about online sellers delivering/posting goods to Jersey. Guernsey does not have VAT. If the ultimate consumer is a business that collects and pays to the government VAT on its products or services, it can reclaim the tax paid. The important thing is where the service has been supplied rather than who or what it was supplied to. C | Under the place of supply rules, this is treated as a supply made where the supplier belongs, i.e. Certain products or services in Jersey may have a … However this check is not the same one that is required when Customs carry out a check on people who are bringing goods into the island themselves. COPYRIGHT : © 1996-2021 Jersey Citizens Advice Bureau Limited, Channel Islands. Jersey Customs may be requested to verify that high value items have arrived in the Island. You don't pay GST on any goods that are supplied outside Jersey and remain outside Jersey. Customs in Jersey cannot process VAT refunds on goods bought in the UK. K | Jersey's regulations mirror the provisions of the EU VAT Directive on the place of supply of services so that businesses don't get taxed twice - ie by paying both VAT and GST. Jersey. 2) The baker makes a loaf and sells it to the supermarket for 60 cents. It automatically collects sales and purchase information from multiple sources, and does the maths for you. J | 20, a Member of the Association of Jersey Charities Membership Number 156 and a company incorporated in Jersey and limited by guarantee registration No 110844. If you import goods into Jersey, you have to pay GST. You don't need to include the value of such goods or services in your GST return. Value added tax, or VAT, is the tax you have to pay when you buy goods or services. For more information on where these codes post, see UK Flat Rate Scheme: How does it work? I | Procedure if a UK supplier refuses to deduct VAT. Some companies selling goods to Jersey residents in the UK or abroad are willing to help in the process of getting back the VAT paid by the customer on the goods. Guernsey and Jersey do not benefit from the UK’s membership of the EU other than in a limited fashion via Protocol 3. If you are VAT registered, you need to add 20% on top of whatever you sell. Choose the service you want to log in to: Clear goods through customs or claim relief, View or update your States of Jersey job application. The hard drives for the hosting are physically in USA. The supply is outside the scope of UK VAT. var addy1531e12433487bd7e707f772ded29ac6 = 'rgc' + '@'; This covers admission to, or attendance at: When hiring or letting a venue, the place of supply falls under services relating to land (above). This Act, and subsequent amendments, set the rule for UK VAT registrations, compliance, returns, Intrastat, EC Sales lists and other related issues. 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