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Supply of services to Jersey- Zero rated or exempt

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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.

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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.

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Replying to leshoward:
By 25677652
11th Jul 2019 11:27

Thanks that is helpful

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By lionofludesch
11th Jul 2019 11:19

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

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