The staff are supplied by the French establishment. This covers a wide range of services of different natures. For supplies to the FCDO and FCDOS see paragraph 7.11. See Claim back VAT paid in the EU if you’re established elsewhere (Notice 723A). Rail contractors offer services by rail for parcels and full loads. An example of this is where a guarantee of origin is issued to customers purchasing electricity that certifies the electricity was generated from renewable sources. 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. In addition, many express companies are able to offer a track and trace service via their websites where the movement of consignments can be traced through to the final destination. To correctly calculate the figures for the VAT Report (Summary), you must configure your tax codes. Note that VAT does not apply to the Channel Islands. The first step in applying use and enjoyment is to determine where the place of supply of the services specified above is in accordance with the other rules explained in this notice. However, you must still hold valid proof of export to demonstrate how you disposed of the goods. The freight forwarder, shipping company, airline or other person appointed by you, the exporter, or your overseas customer must: The UK consists of England, Scotland, Wales, Northern Ireland and the waters within 12 nautical miles of their coastlines. Payments for their services are often described as commission. See section 14 for a definition of digital services and paragraph 2.4 for an explanation of B2C supplies. 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. The following table has the force of law. A supply of goods sent to a destination outside the UK or EU is liable to the zero rate as a direct export where you: You must not zero rate an indirect export where the goods are either: If your export transactions do not fit specifically into any of these categories or those listed in sections 3 and 4 contact VAT: general enquiries for advice prior to export, obtaining a written decision, if necessary. 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. From 1 January 2021 Businesses in Great Britain will need to follow these rules for all countries outside the UK. If in doubt, confirmation should be sought from the customer. Whichever version you use, you should be aware of the following points: In addition to the individual parcel declarations described above, account customers of Parcelforce Worldwide who export on a regular basis also have 2 additional potential sources of information listing multiple export parcels: All of the individual parcel declarations, plus either the manifest or the statement of account listing each export will provide proof of export for VAT purposes. Its customer has its business establishment in Austria and a branch in the UK which is a fixed establishment. 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. A supply of goods to an overseas customer (see paragraph 2.4) sent to a destination outside the UK or EU is liable to the zero rate as an indirect export where: and the goods are not used between the time of leaving your premises and export, except where specifically authorised elsewhere in this notice or any other VAT notice. If for any reason the goods are not exported and an export declaration has been made, the customs officer at the declared port of export must be formally advised and the export declaration cancelled. Acceptable evidence showing that the sale is to an entitled passenger is obtained from the airline boarding card or travel document. Official evidence is produced by customs systems, for example GDMs generated by NES. If they did this, they would be unable to provide you with an original officially certified copy 3 for your records). 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. Do not include any personal or financial information like your VAT number. Don’t worry we won’t send you spam or share your email address with anyone. Work on goods The place of supply is where the goods are when the work is physically carried out. The following change to the March 2014 version has been made: You should read this notice if you are a VAT-registered person and you intend to export goods or if you are involved in the exportation of goods from the UK to a destination outside the EU as a customs clearing agent, freight forwarder, haulier, warehousekeeper, shipping company or airline. You then include in the relevant boxes of your VAT Return the: The reverse charge does not apply to supplies of services where both the supplier and the customer belong in the UK. If the supplier belongs outside of the UK and you, the business customer, belong in the UK (and are VAT registered in the case of hire of means of transport), it’s you, the customer that accounts for the VAT using the reverse charge procedure (see section 3). Read VAT Mini One Stop Shop: register and use the service for more details on scheme registration. Gassing Station » Business. If the place of supply of your services is outside the UK or EU you should not charge UK VAT but, as you may need to account for the local tax, you’ll need to consider the tax rules of the country into which you are making your supply. 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. If you’re not already registered in the UK, you may be liable to register. Hydrocarbon oils are subject to UK Excise Duty and are normally held in warehouses approved by HMRC until the time of delivery. 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