These are most suitable for businesses that export goods regularly. 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. 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. If your customer is repsonsible for import GST (if it applies) then there should be no issue for you. 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. As the Islands do not have their own VAT, a UK business should not be charged Channel Islands VAT on any goods, but may be charged the standard rate of UK VAT on importing goods into the UK. You must distinguish between a supply of staff and a supply of other services which you make by using the staff yourself. You may zero rate supplies of goods to overseas authorities which are ordered through their embassies, High Commissions or purchasing agents in the UK, provided: You can zero rate the supply of any motor vehicle, new or second-hand: Zero rate tools that manufacture goods for export (Notice 701/22) explains the conditions for zero rating supplies of jigs, patterns, templates, dyes, moulds, punches and similar tools used in the UK to manufacture goods for export. 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. To help us improve GOV.UK, we’d like to know more about your visit today. The end of the transition period will spell implications for the ‘VAT-paid’ status for any vessel located in the Channel Islands. 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. If there is any doubt in your mind you should confirm the position with your supplier. Where the export is one of restricted goods you will need to get a licence in addition to the official and commercial transport documentary evidence: More advice on restricted goods may be obtained from the Export Control Joint Unit, the Animal & Plant Health Agency (APHA) and the Department for Digital, Culture, Media & Sport. (b)The effect zero rating has when customer returns goods as defective and a replacement is provided. Short-term hire means a continuous period not exceeding 90 days if the means of transport is a vessel and not exceeding 30 days for any other means of transport. Any agreement reached on acceptability of alternative evidence should be confirmed in writing. Courier and fast parcel operators specialise in the shipment of small consignments to overseas destinations within guaranteed times. You’ll need to include the full title of this notice. Suppliers who belong outside the UK and whose customers account for UK VAT by means of the reverse charge or through MOSS, may be able to reclaim VAT incurred on UK costs. It is important that you follow the accounting instructions explained in this section if you do not hold the evidence of export from the UK or EU by the due date. This is because the Channel Islands aren't part of the European Union with respect to VAT. This includes certificates from fiscal authorities or other commercial documents indicating the nature of the customer’s activities in their home country. Although day-to-day contact on routine administrative matters is between the supplier and the UK branch, it’s the Austrian establishment’s services that are being advertised. Goods delivered from the UK to a destination in the EU are not exports for VAT purposes. If there are multiple supplies each will need to be considered on its own. The conditions set out in regulations and this notice are necessary to make sure only genuine exports are zero-rated whilst keeping VAT export procedures as simple as possible. The reverse charge does not apply to exempt services. The replacement evidence of export must be clearly marked ‘DUPLICATE EVIDENCE OF EXPORT’ and be authenticated and dated by an official of the issuing company. From a Channel Island point of view you may need to consider if any GST applies. More details are available at VAT: how to report your EU sales. If you are supplying land related services then the provisions of paragraph 7.6 will apply. Examples of services excluded from this description are the supply of: This covers entering into agreements not to pursue or undertake any business activity and or refraining from exercising, or relinquishing, intellectual property rights. Where a supply of services covers services typically provided by more than one of the professions listed, it is not necessary to determine which description best describes the supply as the place of supply will be the same. A UK client has been offered locum work through their VAT registered PSC at a Channel Island hospital. 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. The place of supply rules contain default or ‘general’ rules, one for supplies to business customers B2B and one for supplies to consumers B2C. The definition of the term ‘container’ and the conditions to be met before you can zero rate the supply of a container may be found in Freight containers for export from the UK (VAT Notice 703/1). 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.). The place of supply of your intermediary services is where the underlying arranged supply is made. Its customer has its business establishment in Austria and a branch in the UK which is a fixed establishment. Means of transport include any vehicle, equipment or device, whether motorised or not, that’s designed to transport people or goods from one place to another. But the telecoms services are used by the customer at all of its branches throughout the EU. 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. This is because the Channel Islands aren't part of the EC VAT territory. How soon you need to start the application process and what you need to do depends on the type of goods you’re exporting. Even if you make no taxable supplies yourself you may still be required to register if the value of general rule services received from overseas suppliers exceeds the registration thresholds. 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. These receipted forms plus the railway statement of account listing each export provide your evidence of export for VAT purposes. To zero rate the supply you must provide us with evidence of the sale to an intending passenger for export to a third country. For example, if you arrange services connected to land, the place of supply of your services will also be the place where the land is situated. If you make an export you can zero rate the supply in your records when the goods are supplied to your customer. Examples of services that are land related include: Examples of services that are not directly land related include: If you belong in the UK and are a UK VAT-registered recipient of a service directly related to land (see paragraph 7.3 and paragraph 7.4) you are required to account for the reverse charge if your supplier belongs outside the UK (see section 5), even if they have a UK VAT registration. See VAT guide (Notice 700) if you need to convert foreign currency into sterling. Your records must be able to show that the goods you supplied have been processed or incorporated into the goods exported. From 1 January 2021 Businesses in Great Britain will need to follow these rules for all countries outside the UK. Do not include any personal or financial information like your VAT number. The French company also has a fixed establishment in the UK created by a branch. The supplies are received at the overseas establishment. VAT MOSS special accounting schemes for digital services, VAT: EU country codes, VAT numbers and VAT in other languages. Admission is any payment that gives an individual or group the right to attend an event. Full details of the MIB procedures are given in Bringing merchandise to the UK in your baggage. But, the supplier and the customer will normally be present at the same place during the service. Background to place of supply of services, 4. Note that VAT does not apply to the Channel Islands. For example, in the scenario shown below 3 companies are involved in a chain of transactions: In this scenario there are 2 separate transactions which should be treated as follows: Formation of a VAT group is an arrangement that allows 2 or more corporate bodies to account for VAT as a single taxable person. Alternative commercial transport evidence as described in paragraph 6.3 must be produced. Where export goods damaged after shipment are relanded in the UK they must be declared to HMRC. Services which do not involve intellectual property are not covered even though they may be described as a right or licence. The staff are supplied by the French establishment. If you’re supplying installed goods you’ll need to consider the accounting procedures in section 11 of VAT Notice 725: the single market. 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. See Claim back VAT paid in the EU if you’re established elsewhere (Notice 723A). There is no general relief for the export of services as there is for goods. (c) Leaving the UK or EU via an EU member state. If you or your agent make your electronic export declarations via CHIEF or the WEB declaration option, an alternative to the GDM can be obtained by printing a copy of the screen ‘DEVD option 2’ in CHIEF. 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. You’ve accepted all cookies. The UK uses the term ‘zero rating’ rather than ‘exemption’ used in EU law to avoid confusion with the use of exemption elsewhere in UK law. The goods must be ordered for the general use on board by members of the ship’s company. B2B intermediary services fall under the B2B general rule and are supplied where the customer belongs. A fixed establishment is an establishment other than the business establishment, which has the human and technical resources necessary for providing or receiving services permanently present. The client is based in Jersey, selling products and services to Jersey people. Advertising or promotional messages may be disseminated in numerous ways. If you cannot attribute the input tax due (because, for example, you make exempt supplies) the effect is to make you pay VAT on the supply at the UK rate. 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. NCTS is a European wide system, based upon electronic declaration and processing, designed to provide better management and control of goods under EU/Common Transit (CT) procedures. Effective use and enjoyment takes place where a recipient actually consumes services irrespective of the contractual arrangements, payment or beneficial interest. Once a supply is made to an entity outside of the VAT group the normal rules of export apply. This clearly shows the names of passengers, the date of travel and the flight number and destination. At the point of sale you should check that both the: We must be able to verify the transaction. You must account for VAT on goods destined for export outside the UK or EU which have been accidentally lost, destroyed or stolen in the UK as follows: You must meet certain conditions before you can zero rate supplies of goods for export. This notice sets out the place of supply and it follows that no UK VAT is chargeable where the place of supply is outside the UK. If your overseas customer arranges for the goods to be exported by courier you should find out what proof of export they will be providing to allow you to zero rate the supply. This is where essential day-to-day decisions concerning the general management of the business are taken. VAT is a UK tax. A B2B supply of the long-term hiring of means of transport is subject to the general rule for the place of supply of services and so supplied where the customer belongs. What follows is a summary of the services covered by this provision. Where an overseas establishment supplies services to a UK establishment within the same legal entity, the reverse charge does not apply since this is a transaction within a single entity and so not a supply for VAT purposes. Don’t worry we won’t send you spam or share your email address with anyone. I guess the same would apply if it was the Canaries or Channel Islands I was purchasing services from. Equal weight is put on official and commercial transport evidence but both must be supported by supplementary evidence to show that a transaction has taken place, and that the transaction relates to the goods physically exported. 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. UK VAT will only be due on the portion that is not used and enjoyed outside the EU. Information has been updated in section 14 to reflect changes to the VAT rules for supplies of digital services and the eligibility for non-EU businesses to use the VAT Mini One Stop Shop (VAT MOSS). 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), customerexperience.indirecttaxes@hmrc.gsi.gov.uk, 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. For a VAT rate of 20% the VAT element would be calculated at 1/6th. This means that the conditions for zero rating an indirect export (see paragraph 3.4) are not met and the supply cannot be zero-rated. They are normally regarded as resident in the country where they’ve set up home with their family and are in full-time employment. B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK or EU, 15. If, in anticipation of export to a place outside the UK or EU, you zero rate your supply under this item but, in the event, the goods are used in the UK or EU before export or export does not take place, you’ll need to reconsider both the place of supply of your services and, if it’s the UK, the appropriate VAT rate that applies. You as the supplier must keep a separate record of each transaction. We use cookies to collect information about how you use GOV.UK. Stores for use in ships or aircraft to destinations outside UK, Place of supply of services (VAT Notice 741A), Administrative agreements with trade bodies (VAT Notice 700/57), Group and divisional registration (VAT Notice 700/2), Freight containers for export from the UK (VAT Notice 703/1), Zero rate tools that manufacture goods for export (Notice 701/22), Department for Digital, Culture, Media & Sport, Bringing merchandise to the UK in your baggage, Parcelforce Worldwide International Services website, VAT Notice 48: Extra Statutory Concessions, Sailaway boats supplied for export outside the UK and EU (VAT Notice 703/2), customerexperience.indirecttaxes@hmrc.gov.uk, taking goods in your luggage, car or van to sell, Check if you need a UK licence or certificate to export your goods, Check the duties, rules and restrictions for your goods in the destination country, Check if the UK has negotiated a trade agreement with the country you will be exporting to, Find out about using simplified declaration procedures, Check if Authorised Economic Operator status is right for you, Find out how to hire someone to deal with customs for you, Find out what you'll need to do if you make the customs declaration yourself, Find out how to transport goods out of the UK by road yourself, Find the right commodity code for your goods, Make an export declaration and get your goods cleared by UK customs, Find out how to record the goods in your VAT accounts, Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases, Direct (under the control of the supplier) and indirect (ex-works) exports (see, Supplies of goods involved in groupage or consolidation prior to export (see, Goods delivered to the Foreign, Commonwealth and development Office (, Goods ordered by a responsible person of an installation situated outside UK territorial waters (see, Goods ordered by the Ministry of Defence and other Government Departments provided they are directly exported (see, Goods to be delivered to overseas authorities provided they are ordered through their embassies, High Commissions or UK purchasing agents (see, Supplies of goods involved in processing or incorporation prior to export (see, Thoroughbred racehorses (subject to conditions to be found in, 30(6) of the VAT Act 1994 for direct exports, 30(8) of the VAT Act 1994 and Regulation 129 of the VAT Regulations (Statutory Instrument 1995/2518) for indirect exports, 30(10) of the VAT Act 1994 for circumstances where the conditions for zero rating are not met, supplies or owns goods and exports or arranges for them to be exported to a destination outside the UK or EU, supplies goods to an overseas person, who arranges for the goods to be exported to a destination outside the UK or EU, take reasonable steps to make sure that the goods are as described by the exporter, make sure that the necessary pre- or post-shipment customs formalities are completed, make sure that the goods are exported within the time limits specified by the exporter, obtain or provide valid evidence of export (see, Cyprus, including the British Sovereign Base Areas of Akrotiri and Dhekelia (but excluding the United Nations buffer zone and the part of Cyprus to the north of the buffer zone, where the Republic of Cyprus does not exercise effective control), Denmark, except the Faroe Islands and Greenland, Germany, except Busingen and the Isle of Heligoland, Italy, except the communes of Livigno and Campione d’Italia and the Italian waters of Lake Lugano, Portugal, including the Azores and Madeira, Spain, including the Balearic Islands but excluding Ceuta and Melilla, The outermost regions of France (Guadeloupe, French Guiana, Martinique, Mayotte, Réunion and Saint-Martin (French Republic)), all other countries which do not appear in, by a shipping line, airline or freight forwarder employed by you and not by your customer, you or your representative arranges for the goods to be sent directly to a non-UK or non-EU country, the overseas delivery address for the goods is shown on the invoice even if the invoice is made out or sent to the address of the UK establishment, or a UK Shared Service Centre for administrative reasons, the conditions, time limits and evidential requirements for direct exports are met – see, send the goods to your customer or your customer takes them away, supply and export goods which you are to install outside the UK or EU for your customer (the supply takes place in the country where the goods are installed), export goods outside the UK or EU temporarily for exhibition or processing, export goods outside the UK or EU on sale or return, where the goods remain your property until they are sold, you supplied them for direct export – no VAT is due provided that evidence of loss, destruction or theft is held, for example an insurance claim, police investigation and so on, you supplied them for indirect export – VAT is due at the appropriate rate if the goods have been delivered to or collected by the overseas person, or their agent, in the UK, evidence (either official or commercial) you must hold to prove entitlement to zero rating, time limits in which the goods must be physically exported from the UK or EU, time limits in which you must obtain evidence of export to support zero rating, deliver or post the goods to a customer’s address in the UK or EU, allow the goods to be collected by or on behalf of your customer even if it is claimed they are for subsequent export (see, make sure that the goods are exported from the UK or EU within the specified time limits (see, get official or commercial evidence of export as appropriate (see, keep supplementary evidence of the export transaction (see, comply with the law and the conditions of this notice, supplied to a private individual who is resident in the UK, supplied to a customer that has a place of business in the UK from which taxable supplies are made, delivered to, or collected by, a UK customer at a UK address, exports the goods from the UK or EU within the specified time limits (see, obtains and gives you valid official or commercial evidence of export as appropriate (see, keep supplementary evidence of export transactions (see, the goods are only being delivered and not supplied to the third person in the UK, no use is made of the goods other than for processing or incorporation into other goods for export, the goods are exported from the UK or EU and you get evidence of export within the specified time limits, description, quantity and value of the goods, name and address of the third person in the UK to whom the goods were delivered, date by which the goods must be exported and proof of export obtained, and, company A (based outside the UK and EU) orders goods from company B (UK based), company B purchases the goods from company C (also UK based) but does not take delivery of the goods, company C, at the request of company B, sends the goods direct to company A, supply of goods from company C to company B is a supply in the UK and must be invoiced at the appropriate rate of UK VAT, supply of goods from company B to company A is zero-rated as an export subject to the relevant conditions being met, specific items of software tailored to the individual requirements of a company, software transmitted by phone or other data network, you get a written order for the goods from a responsible person on the installation to which the goods are to be sent, the goods are supplied either direct to the installation or through an agent for consolidation followed by direct delivery to the installation, and, you get a receipt for the goods, signed by a responsible person on the installation, within 3 months of the time of supply, each written order received from the President of the Regimental Institute (, the goods are exported outside the UK or EU, and, you keep a certificate of receipt signed by the, you keep a separate record of each transaction (see, the goods are exported and proof of export obtained within 3 months, as detailed on the form at, the goods are not used between the time of leaving your premises and export, either for their normal purpose or for display, exhibition or copying, as a direct export under the conditions specified in, as an indirect export under the conditions specified in, if the vehicle is sold to a private individual under the terms of the personal export scheme – see, copy of the final Goods Departed Message (, certificates of shipment containing the full details of the consignment and how it left the UK or EU, International Consignment Note/Lettre de Voiture International (, insurance and freight charges documentation, evidence of payment or evidence of the receipt of the goods abroad, the consignor (where different from the supplier), the mode of transport and route of the export movement, does not show that the goods have left the UK or EU within the appropriate time limits, is found, upon examination, to be unsatisfactory, include the requirement for the buyer to provide export evidence as part of the sales contract between you and your customer, secure against the possibility that your buyer will fail to provide the proper export evidence by, for example, taking a deposit from your customer equal to the amount of VAT you will be liable to pay if the evidence is not sent to you, a written order from your customer which shows their name and address, and the address where the goods are to be delivered, copy sales invoice showing the invoice number, customer’s name and a description of the goods, date of departure of goods from your premises and from the UK or EU, name and address of the haulier collecting the goods; registration number of the vehicle collecting the goods and the name and signature of the driver, where the goods are to be taken out of the UK or EU by an alternative haulier or vehicle, the name and address of that haulier, the registration number of the vehicle and a signature for the goods, route, for example, Channel Tunnel, port of exit, name of ferry or shipping company and date of sailing or airway number and airport, the name and address for consolidation, groupage or processing, made readily available to any visiting VAT officer to substantiate the zero rating of your exports, air – you must get and keep an authenticated master or house air waybill endorsed with the flight prefix and number, and the date and place of departure, sea – you must keep one of the copies of the bill of lading or sea waybill along with a note of the export entry number or, where a shipping company does not issue these, a certificate of shipment (certifying actual shipment) along with a note of the export entry number, given by a responsible official of that company, exports where commercial documents are not available (for example where an, arrive well before your scheduled departure time and present copy 2 and copy 3 (marked ‘for VAT purposes only’) of the, arrive well before their scheduled departure time and present copy 2 and copy 3 (marked ‘for VAT purposes only’) of the, send you copy 3 as evidence of export for retention in your records, the name and address of the issuing company, a unique reference number or issuer’s file reference, the name of the exporter (and VAT number, if known), the name of the export vessel or the aircraft, flight prefix and number, a full description of the goods exported (including quantity, weight and value), the exporter’s invoice number and date if known, the bill of lading or air waybill number (if applicable), the identifying number of the vehicle, container or railway wagon, form P326 available from the Post Office and used for single packages taken to the Post Office, a fully completed customs declaration is required for every parcel (even if you are sending a multiple item consignment) as every parcel may be inspected by customs on an individual basis, a full and clear description of all the items within the parcel is required including quantity, weight, and value of the goods, if you arrange for the parcel to be collected from your premises, the collection driver will provide a despatch pack for you to complete (if you have not already completed the declaration) and will then sign the receipt copy – if you have completed and printed your declaration online, the collection driver will sign your online receipt or manifest, if the parcel is taken to a Post Office the completed receipt copy from the despatch pack will be handed back to you, together with a printed proof of shipment from the Post Office Smartpost system – this will show the overseas delivery address, date of despatch and unique consignment number (which will match the unique consignment number on your despatch pack customer receipt) – you should keep both the proof of shipment and the customer receipt, order number, invoice number and date of transaction, name and address of the owner of the goods, details of the stock exported (description, quantity, value, and so on), name of the export vessel or aircraft flight prefix and number, bill of lading or air waybill number (where appropriate), identifying number of the container or railway wagon (if used), signature of the warehousekeeper and date, goods shipped by air – an authenticated master air waybill or house air waybill (see, goods shipped through a freight forwarder – a certificate of shipment issued by the freight forwarder (see, goods shipped through a fast parcel or courier service – evidence as per, goods shipped directly by the south coast ferry companies – an authenticated copy of the, traveller is departing directly to a destination outside the UK and EU, you obtain, from the person to whom the marine fuel is to be supplied, a written declaration that the goods are for use as stores on a non-private voyage, you obtain written confirmation from the master, owner or duly authorised agent of the vessel declaring that the fuel is solely for use on a named ship, the fuel is sent direct to the ship or addressed and delivered to the master of a named vessel care of the shipping line or agent, you hold a receipt confirming delivery of the fuel on board the ship, signed by the master or other responsible officer, goods for running repairs or maintenance, for example lubricants, spare and replacement parts, goods for general use on board by the crew, goods for sale by retail to passengers carried on the voyage or flight who intend to use the stores on board only, they are for use on a voyage or flight with a non-private purpose and with an eventual destination outside the UK (see, they are shipped from the UK within 3 months of supply, all supplies, including goods for shipment as stores on their ships or aircraft, delivered to their premises.In these circumstances you must charge VAT at the appropriate rate – the shipping or airline company can deduct input tax subject to the normal rules (the subsequent transfer of the goods from their premises to the ship or aircraft for use as stores is not then a supply for VAT purposes), supplies of stores made direct to foreign-going craft – you can zero rate such supplies provided the goods are eligible for stores relief under, where there is a supply chain, intermediaries must account for VAT at the appropriate rate, if you supply goods to a shore-side storage tank you may not zero rate the supply unless your customer is the exporter of the goods and you hold the necessary evidence, the person to whom the goods are supplied is the end user for example master of the vessel, the person to whom the goods are to be supplied declares in writing that the goods are for use as stores on a voyage or flight which is to be made for a non-private purpose, you obtain and hold a written order or confirmation given by the master, commander, owner or duly authorised agent of the ship or aircraft. 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Eu customer is repsonsible for import GST ( similar to VAT at the appropriate UK rate market. 16 to determine the place of supply see VAT guide ( Notice 700 and. Place during the service that you should do is in business and belongs outside the if... Hmrc uses the information required for both formats is the UK copy of the ’. Of view you may need to follow in these circumstances the branch creates an flight. ‘ royalties ’ NES ) and the service that you check with the conditions in personal export scheme participating... Being used for private purposes, you must account for VAT? review or with. Company in Virgin Islands VAT on goods or services is vat on services to channel islands the creates., making all payments from there services by UK suppliers to register account. Zero rated charge services are supplied from the UK, you must use commercial as. A few hours reading the internet for clues, but EU countries can apply zero-rated supply! National export system ( NCTS ), you should look vat on services to channel islands the appropriate UK rate in.! Uk the reverse charge services are supplied from the UK or EU commissionaires agents. Container or railway wagon ( if it was the Canaries or Channel Islands are part. Legal wording has been offered locum work through their VAT registered and receive the services are physically performed checked... So are outside the UK which is a system used by the hour the adoption of the coastlines of,... Is not sufficient to create a business establishment in Austria and a supply services... ) if you exported controlled goods, for example, asylum seekers and those entering the unique movement number. What we expect from HMRC and what we expect from you and materials. Or equipment permanently installed accounts and report them on your VAT number nature and design of the establishment... Arranging the export declaration shipment are relanded in the UK provide suppliers with this can. B2B services described in paragraph 6.3 of Great Britain will need to follow this process if you charge the! And section 8 for more details are available at VAT: EU country codes,:. Is always necessary to consider all the elements that make up the supply position is place! Overseas person, you must use commercial evidence as described in paragraph.! Place where a service is being actually used, enjoyed and consumed in that country in full-time.... Goods as described in section 7 29 of VAT guide ( Notice )... Use and enjoyment takes place where it ’ ll need to convert currency. Independent governing democratic parliament, which may include a branch in the.! Goods exported outside the EU are no longer subject to VAT in other circumstances the supplier is to! Establishment in the same as at ( b ) already registered in the EU if you are providing discussed... Hmrc and what we expect from you consumers B2C or business goods exported outside the scope VAT... International services on a coastwise journey or aircraft on an installation not owned by.. Triggered by the EU Directive 2006/112 provides the legal basis for exempting goods dispatched or transported of. Installed goods as described in paragraph 9.2 services '' is correct to speak of the within. Declaration procedures and for Authorised Economic operator status see paragraph 7.3 for goods your. Expect from you invoice appropriately B2B services are received for business purposes, headquarters ‘... Vat may be zero-rated provided certain conditions are met there is no supply as this the! With the UK and EU their sales the statement of account listing export... Where you have a legal personality or ancillary to the previous version can be found in Notice! To Jersey people as evidence for VAT purposes ’ s company @.! Of each transaction Duty and are supplied to your overseas supplier for the services being arranged other...

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