Share this content
0
276

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

Please login or register to join the discussion.

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)
avatar
to leshoward
11th Jul 2019 11:27

Thanks that is helpful

Thanks (0)
11th Jul 2019 11:19

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

Thanks (1)
Share this content