Share this content
3

Supply of services to Jersey- Zero rated or exempt

Didn't find your answer?

Search AccountingWEB

At present a company is not registered for VAT. But if they were would a business to business supply to Jersey of services (recruitment consultancy) be zero rated or exempt (out of the scope of VAT). 

Should the sales be taken into account when calculating whether the company has reached the VAT registration threshold.

Replies (3)

Please login or register to join the discussion.

chips_at_mattersey
By Les Howard
11th Jul 2019 10:07

B2B General Rule - supplies are outside the scope of UK VAT, but Sch 1, para 10 allows you to register for VAT in the UK and recover input tax here.

Thanks (1)
Replying to leshoward:
avatar
By 25677652
11th Jul 2019 11:27

Thanks that is helpful

Thanks (0)
RLI
By lionofludesch
11th Jul 2019 11:19

"Outside the scope" and "exempt" are not the same thing.

Thanks (1)
Share this content