The B2B general rule for supplies of services is that the supply is made where the customer belongs. If you’re a non-UK supplier of B2C intermediary services arranging a supply in the UK, you are responsible for accounting for any UK VAT due on your supply. This happens when a departure message is input to CHIEF by either the port inventory system, a nominated loader, or, in some cases, by customs. (b) Goods sent to an installation owned by you. This can be reclaimed on the regular UK VAT return, subject to the normal rules about reclaiming input VAT. The services are provided and invoiced by its UK branch. The stages are: At each stage the Status of Entry code and the ICS (Indicate Clearance Status) code will change, and a message showing the current status is generated by NES to the person who submitted the electronic declaration. This covers a wide range of services of different natures. You can get further guidance about the commercial aspects of specific exports from freight forwarders, shipping companies or airlines at the appropriate ports or airports. If you make an export you can zero rate the supply in your records when the goods are supplied to your customer. There are MIB facilities at both the Waterloo International Terminal (for foot passengers) and at Ashford Inland Clearance Depot (for car and coach passengers joining the Channel Tunnel at Cheriton). We use cookies to collect information about how you use GOV.UK. The following are examples of services taxed where they’re performed when supplied B2C: The place of supply of restaurant and catering services is where the services are physically carried out. See also paragraph 5.14 for a possible interaction with VAT grouping and other member states. VAT is chargeable on goods sold on board a vessel on a coastwise journey or aircraft on an internal flight. Auctioneers act in a number of ways. A properly completed certificate of shipment will help you to meet the evidential requirements described in paragraph 6.1. 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. Where VAT is charged in error by a UK supplier, the error should be corrected by the supplier and not claimed through the refund mechanisms or UK VAT Return of a non-established taxable person. Extra Statutory Concession (ESC) 9.2 allows vessels engaged on commercial voyages within UK territorial waters (or within the limits of a port) to receive certain types of marine fuel VAT free. 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. Direct exports to overseas military and similar installations may be zero-rated provided you comply with the conditions set out in this notice. Advertising or promotional messages may be disseminated in numerous ways. It is important that you check with the auctioneer before you sell your goods whether they are acting in their own name. Establishment most closely concerned with the supply, 6. It also explains how to deal with supplies of services which you receive from outside the UK. You must export the goods from the UK or EU and get valid evidence of export within the time limits shown in the table. Do not include any personal or financial information like your VAT number. If the replacement goods are to be exported they may be zero-rated, subject to the normal export rules. But, if the supply is made using the human and technical resource of a fixed establishment, or the supply is received for the needs of the fixed establishment rather than the business as a whole, then this will be the place most closely concerned with the supply. It applies if your supplier belongs outside the UK even if they have a UK VAT registration number. You can find more information on Royal Mail international services on their website. More detailed guidance has been published by the EU Commission in the form of an Explanatory Note. Updated. The auctioneer will be able to zero rate the onward supply in the normal way. To account for the VAT on zero-rated sales to an EU country, include the value of the goods and services in your VAT Return. Please note that you need to ensure that the country selected is Guernsey, Jersey, Alderney, Herm or Sark (the Channel Islands) and NOT United Kingdom. To evidence that the supply was made to an overseas person, you must be able to identify the destination of the goods. If you belong in the UK and receive supplies of any B2B general rule services (see section 6) and your supplier belongs outside the UK, the reverse charge applies (unless specific ‘use and enjoyment’ provisions apply - see section 13). Goods delivered from the UK to a destination in the EU are not exports for VAT purposes. To decide whether goods that you hire are a means of transport you must consider the actual nature and design of the hired goods. A Despatch Pack must be completed for each overseas address and consignee. If the operator makes a bulk declaration when exporting the goods via an EU member state, it may not be possible to print a travelling copy 3 for the individual consignments of the SAD referred to in paragraph 7.3. Where the place of supply of your services is outside the UK, you should make sure that your records contain enough evidence that this is the case. Where B2C services are provided in connection to cultural, artistic, sporting, scientific, educational, entertainment or similar activities these services will be taxable at the place where they are performed. Effective use and enjoyment takes place where a recipient actually consumes services irrespective of the contractual arrangements, payment or beneficial interest. 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