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Charge VAT to customer from Guernsey?

Should we charge VAT on a sale to a customer from Guernsey?

We are a UK based VAT registered company providing a service (watch repair) to a customer who is from Guernsey. The customer has requested not to pay VAT on the service as he is from Guernsey. As the sale & the repair will take place in the UK should we still charge VAT or should it be zero rated?

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12th Jul 2018 13:51

It depends.

If the customer is a business in Guernsey, then the place of supply is Guernsey and the supply is technically outside the scope of VAT.

If the customer is a private individual though, then the supply is made in the UK, and UK VAT needs to be charged.

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