However, the supply might still be zero-rated as an international service.For more information, see items 1 to 13 of Schedule 3 of the GST law 2007.Schedule 3 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website. All you have to do is add VAT to the basic cost of the goods and services you offer. The services are not available and not directed to people outside of Jersey. If you are on the Flat Rate Scheme, you will find that some of the codes will not post in the same way. A service can be 'supplied in Jersey' even when supplied by someone belonging outside Jersey. Sometimes companies are only prepared to issue the necessary refund form if the value of the sale is above a minimum amount. H | F | 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). You cannot charge GST unless you are a Jersey business. A person who obtains goods by freight from suppliers off the Island should ask for the item(s) to be 'zero-rated' for VAT so that tax need not be paid. When you set up VAT, QuickBooks Online automatically sets up a list of common VAT codes for you. The 'Export of Goods' refund form must be stamped by the Customs officers at the place where the customer is leaving the UK or foreign country after inspection of the goods. Goods supplied to Jersey residents by mail order, or exported by freight. The ruling should then be sent to the company involved who may consider refunding the VAT charged. VAT and the Jersey resident ( 12.5.0.L1 ), ask for something you have a right to have, goods carried by commercial means of transport eg by plane, ship or train, you are ‘a resident’ of the place where you live, something provided for you eg a gardening or motor repair service, money raised by government from people to support government services, ‘Value Added Tax – is a tax you pay on some things you buy or services you use, if goods are zero rated it means that no tax is due on them, When a UK trader refuses to supply goods free of VAT. An administration fee may be retained from the refund. It automatically collects sales and purchase information from multiple sources, and does the maths for you. For further information please click on the following link http://www.gov.je/TaxesMoney. 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 baker pays the farmer 22 cents, and the farmer sends 2 cents in VAT to the government. V | 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. If the customer belongs outside Jersey and receives the service in the course of business, the place of supply is where the customer belongs. Protocol 3 will cease to have any effect on 31 December 2020, once the UK’s membership of the EU ceases. addy1531e12433487bd7e707f772ded29ac6 = addy1531e12433487bd7e707f772ded29ac6 + 'gov' + '.' + 'je'; For more information on where these codes post, see UK Flat Rate Scheme: How does it work? R | The B2B place of supply rule is that the supplies take place where the customer belongs (where it is established), i.e. 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. However, when ordering goods customers might be asked for Jersey's VAT Country Exemption Code. Customs in Jersey cannot process VAT refunds on goods bought in the UK. If you let short-term accommodation (such as a camp site, self-catering or in a hotel) or hire a vehicle, boat or aircraft, the place of supply is where it is made available to the customer. The place of supply is where the land is situated. This reverse charge VAT agreement means that you as a seller of consultant services do not need to VAT register in the country where the supply is made since the buyer is obliged to ensure that correct VAT is paid. You need JavaScript enabled to view it. 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. VAT is a UK tax. Except for Manchester, Glasgow, Gatwick and Belfast City Airports, all airports and ports serving the Channel Islands have a box placed in a central place specially for Channel Island residents to leave their forms. Value Added Tax (VAT) is a consumption tax that is applied to nearly all goods and services that are bought and sold for use or consumption in the EU (In this case, the 27 EU member states + the UK (until the end of the transition period).).. var prefix = 'ma' + 'il' + 'to'; Background Jersey is one of the Channel Islands located between France and England. The important thing is where the service has been supplied rather than who or what it was supplied to. Z, Extent: JerseyUpdated 4 August 2016---------------------------------------------------, Goods supplied to Jersey residents from the UK or abroad. The form is then posted back to the address on the form, which may be the address of a specialist refund agency. 3. VAT Calculator for Jersey. Some mail order firms deduct VAT, or some of it (to allow for administration costs), from prices of goods sent to Jersey residents. The sale or hire of a ship or aircraft is not zero-rated if it is used mainly in Jersey for: For more information, see Schedule 6, paragraph 5 of the GST law 2007.Schedule 6 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website. For VAT queries of a general nature customers should contact HM Customs National Advice Service, telephone 0845 010 9000. According to our latest research, the Value-Added Tax (VAT) in Jersey is 5 percent. The place of supply is where the service you are arranging is supplied. B | Including VAT (Value Added Tax) rates for Spain, France, Belgium, South Korea, Japan, Pakistan, Singapore and more. For further information see HM Customs and Excise website www.hmrc.gov.uk. The State of New Jersey has a flat sales tax rate of 6.875% with no local or municipal taxes. Each EU member country has a slightly different format for their VAT number system, featuring a variation of numbers and letters. VAT can be refunded or zero rated on goods that are being exported from the UK to a place outside the fiscal territory of the European Community. For goods that leave Jersey, the place of supply is Jersey. If the UK and the EU are unable to reach a deal and the UK makes a ‘no-deal’ exit, the VAT refund procedure would change immediately. X | For example: if you supply a Jersey customer with hotel accommodation in France and car hire to be picked up in St Malo, they don't have to pay GST. I | 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. Such goods are standard rated (even if the goods leave Jersey temporarily). The basic place of supply applies, unless the place of supply falls under one of the categories in the regulations, listed below. The software keeps a running count of your VAT situation so you always know where you stand. The OP is talking about online sellers delivering/posting goods to Jersey. Value Added Tax (VAT Rates) per Country. Protocol 3 brings the Channel Islands within the EU Single Market for the purposes of trade in goods (but not services). Value Added Tax (more simply known as VAT) is a consumption tax which is added to the cost of goods depending on their value. Guernsey does not have VAT. VAT on imports paid at customs would be declared on the VAT return and can be claimed back. Please enter an amount below and press-VAT to remove VAT from Amount, or +VAT to add VAT to Amount: Amount: VAT Percentage: Result: The 5 percent Value-Added Tax (VAT) for Jersey is the standard, general, or most common tax in Jersey. If you’re a VAT -registered business you must report to HM Revenue and Customs (HMRC) the amount of VAT you’ve charged and the amount of VAT you’ve paid. We will do the design work from our office in UK. 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. D | Information and public services for the Island of Jersey, L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri. Thanks a lot. O | VAT paid on services supplied in the UK or abroad cannot be refunded. Under the German Occupation of the Channel Islands, the income tax was raised to 20%, where it … customers should write to HM Customs and Excise, 21 Victoria Avenue, Southend-on-Sea, Essex, SS99 1BB for a written ruling (decision). In New Jersey, there are 32 Urban Enterprise Zones designated by the state for sales tax relief. E | When businesses levy VAT on goods and services, it creates an additional level of accountability and obligation to the tax authorities as that tax must be remitted to the appropriate authority and not retained or considered as additional revenue by the business. Treasury and Exchequer - Revenue Jersey PO Box 56St HelierJerseyJE4 8PF, This website is not compatible with your web browser. (general builder). In 1928, the Jersey government introduced an income tax of 2.5%. ACCURACY: Although every precaution has been taken to ensure the accuracy of this information, Citizens Advice Jersey does not accept any liability for errors or omissions. The client is based in Jersey, selling products and services to Jersey people. Y | They may remove or zero-rate the tax, but they are not obliged to. If you only supply goods or services that are not liable for GST you may not need to register with us. When should I pay VAT? var path = 'hr' + 'ef' + '='; Currently, GST is charged at the rate of 5%. A normal resident Jersey company is not tax exempt. The buyer needs to be another business – if you sell your services to an individual, other rules apply and VAT needs to be added. COPYRIGHT : © 1996-2021 Jersey Citizens Advice Bureau Limited, Channel Islands. Services relating to land. Passengers in light aircraft departing from small airports or passengers travelling from an airport which does not have a box would have to find a customs officer. Please note however that a North American company sometimes is indeed required to register for a VAT registration number. You should, Schedule 3 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website, Articles 4 and 5 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website, Schedule 6 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website, Goods and Services Tax (Jersey) Law 2007 on Jersey Law website, the place the goods or services are supplied from, if the supplier belongs in Jersey and / or, all transactions where the supplier is, or is liable to be, registered for GST and, to services listed in Schedule 3 of the GST law 2007 when received in the course of business by a customer belonging in Jersey, the customer’s order and delivery instructions, proof of payment received from outside Jersey, in the country where they have their establishment; or, if they have no establishment, where they have their usual place of residence; or, if there are several establishments, the one most closely involved with the supply of services, all live cultural, educational, entertainment, scientific and sporting events (but not broadcasting or internet), an estate agent acting for the sale of villas in Spain, a property company letting offices in the UK, a builder renovating a cottage in Normandy, services relating directly to the movement of goods or passengers in and out of Jersey, services of insurance or arranging insurance for the movement of goods or passengers in and out of Jersey, services supplied directly in connection with goods situated outside Jersey, services supplied directly in connection with goods for export from Jersey, and supplied to a person who belongs outside Jersey, services that are supplied under a contract with a person who belongs outside Jersey and that benefit a person who belongs outside Jersey (but not services relating to land or goods situated in Jersey), pilotage, salvage or towage relating to ships or aircraft, surveying or classifying a ship or aircraft, the sale or hire of a ship or aircraft* (see below), repair, maintenance or broking of a ship or aircraft - provided to the owner, operator or agent, are supplied under a contract with a person who belongs outside Jersey, benefit a person who belongs outside Jersey, involve the co-location of computer equipment in Jersey that belongs to one of those persons, used by an airline operating for reward (payment or otherwise) and chiefly on international routes, or, not less than 8,000kg and is neither designed nor adapted for use for recreation or pleasure, designed or adapted for recreation or pleasure, a passenger boat licensed under part 5 of the Boats and Surf-riding (Control) (Jersey) Regulations 1969, a speed boat under part 6 of the Boats and Surf-riding (Control) (Jersey) Regulations 1969, financial services supplied directly in connection with goods for export from Jersey, provision of telecommunications in and out of Jersey, or between places outside Jersey (this service is standard rated), services relating to a trust (which is standard rated, unless the trust is a listed international services entity), the person receiving the service belongs in Jersey, the service is performed in connection with a person, place or thing in Jersey. For imports then the Jersey authorities will apply the GST on import (as here with VAT on goods from the USA). 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 ). The way you manage this depends entirely on how you charge customers. Jersey. The supply is outside the scope of UK VAT. W | You need JavaScript enabled to view it. Regardless of the value, you must pay VAT on the item. K | U | The place of supply is where the exhibition, event or meeting is physically carried out. The place of supply is where the accommodation or transport is put at the disposal of the customer. +Goods supplied to Jersey residents by mail order, or exported by freight.+ +4. G | The North American company may try to find their VAT number, or register for one, however, the United States does not have a VAT system so many times this question does not apply. The standard rate of VAT in the UK is 20%, with about half the items households spend money on … Goods entering the Island as freight will be checked by Customs. document.getElementById('cloak1531e12433487bd7e707f772ded29ac6').innerHTML = ''; M | Powell had so much work to do keeping track of the economy he had unleashed that, in 1987, he hired an assistant, John Christensen, the local … 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. It’s incredibly easy to charge VAT. Guernsey and Jersey do not benefit from the UK’s membership of the EU other than in a limited fashion via Protocol 3. How Do You Charge VAT? The supplier can zero-rate the sale as a service exported from the EU. However, GST can be zero-rated for international services, even if the place of supply is in Jersey.For more information on the definitions of supplier etc, see articles 4 and 5 of the GST law 2007.Articles 4 and 5 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website. The services supplied by MCL to DPSL are business-to-business (B2B). C | For the purposes of GST, a person belongs: Any entity that is not a person (eg a body corporate) belongs where it is managed and controlled. My French company has operations that are subject to VAT in the UK, how should I proceed after the Brexit? The VAT is … 'Person' in this section means any entity that is or is liable to be registered for GST. The Guernsey Border Agency cannot refund VAT or process VAT reclaim forms. Under the place of supply rules, this is treated as a supply made where the supplier belongs, i.e. If you are VAT registered, you need to add 20% on top of whatever you sell. 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