Payments for these intellectual rights are often known as ‘royalties’. documentation confirming cross-border supplies required according to the polish vat law Based on the local VAT legislations, some countries, including Poland, condition the right to apply the exemption from VAT or 0% VAT rate on the supplies of goods from possessing by the seller a relevant documentation confirming transportation and reception of goods by the recipient. 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. Customers’ day to day contact is with the UK branch and they pay the UK branch. Where B2B general rule services (except exempt services and land on which the option to tax has been exercised) are purchased by an overseas member of a UK VAT group and provided to a UK member of that VAT group, its representative member is required to account for any UK VAT due under the intra-group reverse charge. In order to submit a comment to this post, please write this code along with your comment: c8b1e27b6d84d2e9a65dfd5851fd92a3. If you are not already registered in the UK, you’ll be liable to register and account for any VAT due. This covers a wide range of services of different natures. An example of this is where a guarantee of origin is issued to customers purchasing electricity that certifies the electricity was generated from renewable sources. This objective consideration applies even where the intended, or actual, use of the hired goods may not be as a means of transport. 16.12 Export evidence you need. The new location in Zielona Góra, on the western border of the country, offers considerable strategic advantages for cross-border retailers. Such goods will normally be treated as supplied where they are installed. The main parties to this investigation are Western Union ompany (hereafter Western Union) and MoneyGram Payment Beijing-based PetPlus supplies around 2,000 Chinese online and offline businesses with imported pet products. If you’re not already registered in the UK, you may be liable to register. The following services are treated as supplied in the place where the customer belongs when provided to non-EU non-business customers: These are intellectual property rights which are capable of being legally enforced. Our findings are detected in all three major financing markets - equities, syndicated loans, and public debt - as well as for cross-border capital flows in M&A deals. DBS has partnered with JD Logistics (JDL), the supply chain and logistics unit of Chinese online retailer JD.com, to provide supply chain financing to Hong Kong-based small and medium-sized enterprises (SMEs) engaged in cross-border e-commerce import business. Services which do not involve intellectual property are not covered even though they may be described as a right or licence. The ability to prevent, prepare for, detect, respond to, and recover from a potential incident that affects human, animal or plant health without disrupting the supply chain is of paramount importance. We’ll send you a link to a feedback form. If the first contract is genuinely of a short-term hire it will remain so. Section 10(2) of the VAT Act suggests that supplies made by NRCs to Nigerian entities would only be taxable in Nigeria if the NRCs supply the goods or services in Nigeria. Supplies to visitors from countries outside the EU are no longer subject to UK VAT. 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. B2B intermediary services fall under the B2B general rule and are supplied where the customer belongs. Effective use and enjoyment takes place where a recipient actually consumes services irrespective of the contractual arrangements, payment or beneficial interest. It therefore excludes the training of personnel from government owned industries or sponsored commercial organisations such as state airlines or nationalised industries. If they are not VAT registered you’ll be liable to VAT in that country and may have to register there (see paragraph 5.9). Where it applies to services which you receive, you, the customer, must act as if you are both the supplier and the recipient of the services. UK VAT will only be due on the portion that is not used and enjoyed outside the EU. Read VAT Mini One Stop Shop: register and use the service for more details on scheme registration. An individual has only one usual place of residence at any point in time. The investigation was launched in April 2015, and was conducted pursuant to Section 46(2) of the Competition Act 2007 (the ZAct [). Your supplier is liable to account for any UK VAT due. The only B2B service taxable where performed is the admission to an event. From 1 January 2010 to 31 December 2012, B2C supplies of the long-term hire of means of transport were subject to the general rule for the place of supply of services and so made where the supplier belongs. But, if a payment is made giving a right to attend the lecture it’ll be regarded as admission. This will be the case even where the branch creates an internal charge to the business and other fixed establishments. B2C supplies of valuation of, or work on, goods are supplied where those services are physically performed. 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If you only make supplies of services in the UK to which the reverse charge does apply you are not entitled to register for VAT in the UK. If your customer is unable to provide a VAT number you can accept alternative evidence. This is not limited to the supply of admission as it is for B2B services described in paragraph 9.2. It’s the nature of the service that you should consider, rather than your professional qualification or status. The Bothnian Arc cross-border area is a collab-oration between municipalities across the state border between Finland and Sweden. Short-term hire means a continuous period not exceeding 90 days if the means of transport is a vessel and not exceeding 30 days for any other means of transport. a blender comprising a motor, blades and a food container) Cross border supply of elements of a patented invention 4 Contributory infringement European countries: Applicable provisions Territoriality requirements The aim is to benefit from a lecture. There are a number of exceptions to the general rules and there are special rules to cover these. See VAT guide (Notice 700) and section 8 for more guidance on single or multiple supplies. According to PRG/Purolator, more than 50 per cent of shippers have partnerships with 3PL companies and a further 23 per cent are actively considering such a partnership. If you supply telecommunications, broadcasting or electronically supplied services on a B2C basis you should refer to sections 14 and 15. For example, this could be where the customer is when they: Where a relevant service is partially used and enjoyed outside the EU, the supplier (or customer required to account for the supply) should carry out an apportionment based upon the extent to which it’s used and enjoyed outside the EU. The UK consists of Great Britain, Northern Ireland and the waters within 12 nautical miles of their coastlines. It only applies where services are supplied in the UK by a supplier belonging overseas. Cross-Border Consumption Taxation of Digital Supplies Sample excerpt Abstract Consumption taxes such as value added tax (VAT) or goods and services tax (GST) are an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. Where a journey involves both intra-EU and international legs the journey is divided up into the stages between those that are between EU countries and those that are not. If your contract is to supply standard goods, without any alteration to meet the specification of the client, which you are contracted to install or assemble, either by you or someone acting on your behalf, you are providing goods to which the installation service is ancillary and is therefore treated as a supply of goods, for example the supply of studio recording equipment, where the supply involves the installation of the equipment at the customer’s studio. This is the place where it’s liable to VAT (if any). Examples included public payphones and charges for calls made from hotel rooms. Services covered by this section are those that relate to an event or physical performance. In most cases, the activity will normally be related to an event, although not necessarily only for a limited duration. This notice explains how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK. If you’re a UK recipient of services from a non-UK supplier the following rules apply to you. For cross-border supplies of digital services, ... For information on the VAT liability of supplies see section 29 of VAT guide (Notice 700). Any hire beyond this period is a long-term hire. VAT Notice 700/1: should I be registered for VAT? Thus, from 1st October 2019 this transaction is exempt. It is generally the case that the business establishment will be the most closely concerned with the supply. The latter is not a supply of staff, even if you charge by the hour. (Section B of Annex VIII to the Agreement referred to in Article 118 of the Agreement) LIST OF COMMITMENTS ON CROSS-BORDER SUPPLY OF SERVICES 'SECTION B EU PARTY The following abbreviations are used: AT Austria BE Belgium BG Bulgaria CY … A UK supplier contracts to supply advertising services. If you’re ever planning to set up a cross-border e-commerce store selling to China, you’ll first need to figure out where you’re going to get your supplies from and then how to establish an efficient supply chain. See Claim back VAT paid in the EU if you’re established elsewhere (Notice 723A). These are faster delivery, lower delivery- and return costs and lower costs for customer service regarding delivery in and from Poland. There are different rules depending on whether you’re supplying services to consumers B2C or business B2B. The partial exemption implications for reverse charge services are explained in Notice 706: partial exemption. But, such businesses may be able to claim a refund of VAT paid in the UK. Unless you have information that suggests the service is wholly for private use, you may presume that your customer is in business if they provide you with their VAT number. You can change your cookie settings at any time. A ltd, Pune has a customer in Dubai XYZ Ltd and a supplier in Thailand B Ltd. If you are not already registered in the UK, you’ll probably be liable to register. If you supply services whose place of supply is in the UK, you may be liable to register for VAT in the UK. For VAT purposes, persons who have not been granted a right or permission to remain in the UK should be treated as belonging in their country of origin. produce specific tolerances. You then include in the relevant boxes of your VAT Return the: The reverse charge does not apply to supplies of services where both the supplier and the customer belong in the UK. It also explains how to deal with supplies of services which you receive from outside the UK. From 1 December 2012 if you are not established in the UK, there is no registration threshold for taxable supplies of services. If you supply services, you may recover (subject to the normal rules) input tax related to: A business that incurs VAT in a member state different to where they are based may be able to claim a refund of that VAT. Once you’ve made this decision you can move onto considering the VAT liability of the supply. In these circumstances, the country in which individuals have their usual or permanent place of residence is their country of origin until they are granted the right to remain in the UK. For B2C supplies the scope of supplies taxed where performed is far wider and includes services relating to cultural, artistic, sporting, scientific, educational, entertainment and similar activities. But the telecoms services are used by the customer at all of its branches throughout the EU. Where you have establishments in more than one country, you’ll need to decide which one is most directly concerned with a supply (see section 4). See VAT Notice 700/2: group and divisional registration. CHAPTER 15. This can be either the supplier or the recipient of the arranged supply (and in some cases may be both). See Claim back VAT paid in the EU if you’re established elsewhere (Notice 723A). You should give your UK VAT registration number and confirm you belong in the UK to your supplier as evidence that they’re not liable to account for any UK VAT due. Services supplied in the UK may be exempt, zero-rated, standard-rated or liable to VAT at a reduced rate. There is a second separate contract for short-term hire between the same 2 parties. B2B supplies of such services are subject to the B2B general rule. But, if the payment gives the right to attend an event it’ll be regarded as a charge for admission. The amount payable to your overseas supplier for the services excludes UK VAT. It includes vehicles designed to be pulled, drawn or pushed by other vehicles. When supplied in the UK, the hire of certain ships and aircraft is zero-rated, see Ships, aircraft and associated services (Notice 744C). For information about registration see Notice 700/1: should I be registered for VAT?. If you supply services whose place of supply is in the UK or an EU member state, you may be liable to register for VAT in that country, but only if the ‘reverse charge’ does not apply (see section 5) or you choose not to use any available special scheme such as MOSS. If that second separate hire contract relates to a different means of transport or the terms of the hire differ significantly, the contracts will need to be considered separately. You can find out about the liability by referring to VAT Notice 708: buildings and construction and VAT Notice 742: land and property. If the place of supply is in the UK you need to consider the liability as some supplies of services may be zero-rated. If you supply the letting on hire of any goods, telecommunications services, radio television broadcasting and electronically supplied services where the place of supply would be outside the EU under sections 6, 12 or 13 and the services are effectively used and enjoyed by your customer in an EU member state, you may be liable to register for VAT in that member state (see paragraph 2.9). Work carried out on goods is essentially any physical service carried out on another person’s goods. If you are not UK VAT registered and receive the services in paragraph 5.9 supplied in the UK the reverse charge does not apply. Although day-to-day contact on routine administrative matters is between the supplier and the UK branch, it’s the Austrian establishment’s services that are being advertised. The customer contracts to buy telecoms services through its Swiss branch, making all payments from there. Subject to certain conditions being met, a cross-border supply can be zero-rated as a supply in the member state of dispatch. services rules are changing (including the time of supply for cross-border supplies of services subject to the reverse charge). If you supply B2C services of arranging a supply which is supplied in an EU member state and your customer is not EU VAT registered or otherwise in business, you may be liable to register for VAT in that member state. So recipient didn’t take ITC in GSTR 3B so there is no concept of ITC not to be reversed as per sec 17(2), Your email address will not be published. This includes certificates from fiscal authorities or other commercial documents indicating the nature of the customer’s activities in their home country. In High Sales Transaction Time of Supply ia at the time of clearance of goods for home consumption, hence importer on the basis of documents endorsed to recipient out of india. If there are multiple supplies each will need to be considered on its own. We use cookies to collect information about how you use GOV.UK. This notice assumes you have a knowledge of the principles of VAT explained in VAT guide (Notice 700). The new rules make some changes to the zero rating conditions . The services are supplied from the UK branch which is a fixed establishment. This covers the letting on hire, or leasing, of all goods other than those which are a means of transport (see section 6). GST: Cross border supplies 1. Work on goods for export from the UK and EU is zero-rated provided that all of the following conditions are met: If your supply is zero-rated in anticipation of export outside of the UK or EU but the good are not in fact exported, you will need to reconsider the liability and adjust the VAT. Section 6 presents evidence on the level of dynamism amongst cross-border traders by calculating the frequency with which products are introduced and dropped. If you buy and receive services for business purposes from another EU country (In this case, the 27 EU member states + the UK (until the end of the transition period). The reverse charge applies to almost all B2B supplies of services except exempt supplies. When a supplier uses employees to provide whatever service they are contracted to supply (under a contract for services) to a customer, it is not a supply of staff by the supplier but a supply of other services. To provide capabilities for securing our Nation against threats and hazards without compromising the pace and operational structures of commercial enterprises, the Texas A&M University System formed the Cross-Border Threat Screening and Supply Chain Defense (CBTS) Center of Excellence (COE) in partnership with the U.S. Department of Homeland Security (DHS) Science and Technology Directorate … For example, a yacht is a means of transport even if it’s to be used for racing, as is a train which may be leased to a transport museum. If you belong in the UK but are not already UK VAT registered and you receive supplies of B2B general rule services from overseas suppliers (that are treated as supplied where the recipient belongs), the value of those supplies must be added to the value of your own taxable supplies when determining whether you should be registered for UK VAT. An event is characterised by a gathering of people to watch or take part in an activity for a short or limited time rather than an ongoing basis. Required fields are marked *, Notice: It seems you have Javascript disabled in your Browser. Suppliers who belong outside the UK and whose customers account for UK VAT by means of the reverse charge or through MOSS, may be able to reclaim VAT incurred on UK costs. The reverse charge is a simplification measure to avoid the need for suppliers to register in the member state where they supply their services. X Ltd develops a mould, Invoices i to PQR Ltd and retains it in factory for manufacture. make supplies of services to customers outside the UK, receive services from suppliers that belong outside the UK, belong outside the UK and have customers in the UK, section 7A of the VAT Act covers the general rule for business to business (, section 8 of the VAT Act covers the accounting mechanism for supplies received from outside the UK and EU - the ‘reverse charge’ procedure - see, section 9 of the VAT Act covers where a person is regarded as belonging for VAT purposes - see, schedule 3B of the VAT Act covers the special scheme for non-EU suppliers of digital services within the non-Union VAT Mini One Stop Shop (VAT, schedule 3BA of the VAT Act covers the Union VAT, schedule 4A of the VAT Act covers the rules for specific types of services - see the table in, schedule 6 paragraph 8 of the VAT Act covers the valuation of services within the reverse charge procedure - see, schedule 8 group 7 of the VAT Act covers the zero rating provisions for international services - see, the zero rating of certain intermediary services, in the UK or a member state of the EU, that supply is subject to the VAT rules of that member state and not those of any other country – member state supplies are said to be ‘outside the scope’ of UK VAT, outside the UK or EU, that supply is made outside the UK or EU and is therefore not liable to VAT in any member state (although local taxes may apply), such supplies are said to be ‘outside the scope’ of both UK and EU VAT, charity, government department or other body which has no business activities, ‘person’ (natural or legal) who receives a supply of services wholly for a private purpose, supplies made outside the UK which would be taxable if they were made in the UK, supplies of certain insurance, financial, and other exempt services made to a person outside the UK (‘specified supplies’), see, a business establishment in the UK and no fixed establishment elsewhere that’s more closely connected with the supply, a business establishment outside the UK and a fixed establishment in the UK that’s most directly connected with the supply, no business or fixed establishment anywhere, but your usual place of residence is the UK, an overseas business that sets up a branch comprising staff and offices in the UK to provide services - the UK branch is a fixed establishment, a company with a business establishment overseas that owns a property in the UK which it leases to tenants - the property does not in itself create a fixed establishment, but, if the company has UK offices and staff or appoints a UK agent or representative (such as a subsidiary company acting on their instructions) to carry on its business, this creates a fixed establishment in the UK, an overseas business has contracts with UK customers to provide services; it has no human or technical resources in the UK and therefore sets up a UK subsidiary to act in its name to provide those services - the overseas business has a fixed establishment in the UK created by the agency of the subsidiary, a UK company that acts as the operating member of a consortium for offshore exploitation of oil or gas using a fixed production platform - the rig is a fixed establishment of the operating member, an overseas company that registers or is incorporated at its accountant’s address but has no other offices or staff in the accountant’s country, an overseas television company that sends staff and camera equipment to the UK for a week to shoot a documentary before returning home, a team of builders and contractors that are temporarily in the UK to carry out a one-off construction project, the presence of computer servers alone within a country, the existence of a UK VAT registration without any supporting resources in the UK, a person who lives in the UK, but commutes to Ireland daily for work, belongs in the UK, overseas forces personnel on a tour of duty in the UK live in rented accommodation with their families and have homes overseas to which they periodically return to on leave - they belong in the UK throughout their tour of duty, obvious use of your services at a particular establishment (for example, the lease of equipment for use at that establishment), taking your instructions from a particular establishment, the service relating to business being conducted by your customer in an establishment in a particular country (such as written reports or accounts), making any supplies of goods or services to a particular establishment, the supply is not exempt (this includes exempt supplies subject to an option to tax), for supplies not within the general rule, you’re VAT registered in the UK, amount of output tax in box 1 (VAT due on sales), amount of input tax in box 4 (VAT reclaimed on purchases), full value of the supply in box 6 (total value of sales), full value of the supply in box 7 (total value of purchases), a supply of legal services from a French business (, services relating to land and property (except opted supplies of land) (see, restaurant and catering services, admission to an event and work on goods (see, services that are treated as supplied in the UK as a result of the use and enjoyment provisions (see, specific part of the earth, on, above or below its surface, over which title or possession can be created, building or structure fixed to or in the ground above or below sea level which cannot be easily dismantled or moved, item making up part of a building or construction and without which it is incomplete (such as doors, windows, roofs, staircases and lifts), item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction, construction or demolition of a building or permanent structure (such as pipelines for gas, water or sewage), valuing property, including for insurance or loan purposes, even if carried out remotely, providing accommodation in hotels, holiday camps, camping sites or timeshare accommodation, maintenance, renovation and repair of a building (including work such as cleaning and decorating) or permanent structure, property management services carried out on behalf of the owner (but not the management of a property investment portfolio), arranging the sale or lease of land or property, drawing up of plans for a building or part of a building designated for a particular site, services relating to the obtaining of planning consent for a specific site, on-site security services, even if provided remotely, agricultural work on land (including tillage, sowing, watering and fertilization), installation and assembly of machines which, when installed, will form a fixture of the property that cannot be easily dismantled or moved, the granting of rights to use all or part of a property (such as fishing or hunting rights and access to airport lounges), legal services such as conveyancing and drawing up of contracts of sale or leases, including title searches and other due diligence on a specific property, the supply of space for the use of advertising bill boards - for example the leasing of a plot of land or the side of a building to allow a billboard to be erected, the supply of plant and equipment together with an operator, where the supplier has responsibility for the execution of the work to the land or property, the supply of specific stand space at an exhibition or fair without any related services, drawing up of plans for a building or part of a building that do not relate to a particular site, arranging the supply of hotel accommodation or similar services, installation, assembly, repair or maintenance of machines or equipment which are not, and do not become, part of the building, management of a property investment portfolio, accountancy or tax advice, even when that relates to tax on rental income, the supply of storage of goods in property without a right to a specific area for the exclusive use of the customer, advertising services including those that involve the use of a billboard, marketing, photography and public relations, the supply of equipment with an operator, where it can be shown that the supplier has no responsibility for the performance of the work, general legal advice on contractual terms, legal services connected with fund raising for property acquisitions or in connection with the sale of shares in a company or units in a unit trust which owns land, stand space at an exhibition or conference when supplied as part of a package with related services that enable the exhibitor to promote their goods or services (for example design, security, power, telecommunications, and so on), ships, boats, yachts, hovercraft and barges, aircraft (including gliders, hot air balloons and helicopters), vehicles designed for the transport of sick or injured persons, agricultural tractors and other agricultural vehicles, mechanically or electronically propelled mobility scooters, a payment for the right to enter and visit a trade show, a short-term educational conference or seminar, the hire of a corporate box at a sport event (such as a cricket or rugby match), the supply of a stand with the right to exhibit at a trade show or exhibition, the supply of an educational course, with either ongoing attendance or significant course work, the supply of organising a conference or exhibition, including where an event is put on for a single customer, the supply by a singer to a promoter of appearing at a concert, a singer performing at a wedding or party, the entrance fee into a sporting competition, wedding or party planning that includes attendance at the event, alterations, calibrations, insulating, lacquering, painting, polishing, resetting (of jewellery), sharpening, varnishing, waterproofing, nominations to stallions, covering (that is, attempting to secure the pregnancy of mares), work which is not mainly physical work performed on the goods themselves, for example inspection for a purpose other than valuation, testing and analysis of goods - the physical work simply provides data for the required analysis, valuation of, or work carried out on, land or property, those services are included in the list in, transfers and assignments of copyright, patents, licences, trademarks and similar rights, acceptance of any obligation to refrain from pursuing or exercising a business activity, services of consultants, engineers, consultancy bureaux, lawyers, accountants, and other similar services - data processing and provision of information, other than any services relating to land, banking, financial and insurance services, the provision of access to, or transmission or distribution through, natural gas and electricity systems and heat or cooling networks and the provision of other directly linked services, letting on hire of goods other than means of transport, granting of a right for photographs to be published in a magazine article, including material which is digitally downloaded to the customer, individual shares in goods, for example an animal or yacht, even though certain rights may be included in the supply, a right to obtain reduced rates for admission to conferences and meetings as well as similar discounts on facilities available to members of clubs, associations or societies in return for a subscription, the right to occupy land or property including hotel accommodation (see, written translation services or interpreters’ services which do not take place at an event conference, design or consultancy services by engineers who generally, but not always, possess formal qualifications - the services must be of a type expected of an expert or professional, legal and accountancy services in the general administration or winding up of a deceased’s estate, even if that estate includes land or property; such supplies are not made to beneficiaries but to the estate - this is seen as whoever is appointed executor or administrator, although they may also be a beneficiary, architects’ services where there is no specific site of land, information supplied by a private enquiry agent, services of lawyers, surveyors and consultants where these directly relate to a specific piece of land or property, services carried out by an engineer which consist wholly or mainly of physical work on goods, including installation of goods, management, clerical or secretarial services, which includes the keeping of financial records, unless the essential nature of the service falls within the services provided by a consultant, lawyer, engineer as described, the letting on hire of goods (including means of transport), repairs to goods under an insurance claim (, radio and television broadcasting services, the UK but the services are effectively used and enjoyed outside the EU, outside the EU but the services are effectively used and enjoyed in the UK, are a business and purchase downloaded information over the internet for use at a specific site, a Canadian company hires out recording equipment to a UK private individual who uses the equipment in his UK home; the place of supply is the UK - this is because the goods are used and enjoyed in the UK and the place of supply would otherwise have been outside the UK or EU, an Australian tourist hires a video camera from a UK provider during a visit to the UK - the place of supply is the UK - this is because the goods are used and enjoyed in the UK and the place of supply would otherwise have been outside the UK and EU, a UK golf shop hires out a set of golf clubs to a UK customer for use on a holiday in the, an individual hires a yacht which is put at his disposal in the Channel Islands - the vessel is sailed to the UK where it spends 21 days of the 28 hire - as the means of transport is effectively used and enjoyed in the UK for 3 of the 4 weeks that it’s supplied, UK VAT is due on this percentage of the hire, a UK based airline hires a small passenger aircraft on a 6 month lease - the aircraft is used exclusively on a route flying between 2 cities in the, a UK business purchases downloaded information from another UK business for use both in its UK headquarters and its Canadian branch - although the supply is received in the UK, to the extent it’s used in Canada, it is outside the scope of UK VAT - UK VAT is due only to the extent of use by the UK headquarters, a UK business rents telecommunication capacity to connect it to an overseas third party call centre provider, this allows data to be transferred between the 2 in the furtherance of the UK business’s activities - the place of supply is the UK as this is where the recipient of the service is consuming the supply, a UK garage repairs a car as a result of a claim made by a UK insured person under a contract with a Gibraltarian insure - the work is performed in the UK and the car is registered for use in the UK - the service discharges the insurer’s obligation to the insured party for a vehicle to be used in the UK - the place of the supply of the repairs is the UK, simply an incidental part of an established telephone contract or account held by a customer who belonged outside the EU, HMRC was satisfied that these conditions were not being abused, your business is not established in an EU member state, the total value of the cross-border digital sales is less than £8,818 in the current year and previous calendar year, training performed for overseas governments, the export of any goods to a place outside the UK and EU member states, a supply of services which is itself zero-rated as work on goods for export from the UK or EU, any supply of services which is made outside the UK or member states, arranging an order for an overseas buyer to purchase UK goods that are exported from the EU - you must obtain valid evidence of export, arranging for a person in the UK to provide a repair service on goods that are imported into the UK and EU and then re-exported once the work has been carried out, arranging a consultancy service for a UK business, to be provided to a Canadian customer - this is because the place of supply of the consultancy service is outside the UK and EU and so you are making arrangement for a supply outside of the UK and EU, the making of arrangements for the supply of exempt insurance or finance - for more information on this see, the making of arrangements for a supply of freight transport - but, it may be eligible for zero rating under a different provision, see, services supplied by a person acting as a principal, even if their trading title or classification includes the word ‘agent’ or ‘agency’, acting as an intermediary in arranging a supply of services within the UK and EU, arranging for a supply of goods which are supplied within the EU, and those goods remain in the EU, the services must be used by the foreign or overseas government for the furtherance of its sovereign activities (that is not for business purposes), you must obtain and keep a written statement from the foreign or overseas government concerned, or its accredited representative, certifying that the trainees are employed in furtherance of its sovereign activities, similar bodies answerable to the government concerned, the goods on which the work is to be carried out must have been obtained, acquired within, or imported into the UK or EU for the purposes of being worked on, the goods must not be used in the UK between the time of leaving the supplier’s premises and exportation, on completion of the work, the goods are intended to be and, in fact are, exported from the UK or EU by either, the supplier of the service (or someone acting on their behalf), the customer (or someone acting on their behalf), if the customer belongs outside the UK or EU, alterations and repairs, calibrations, cleaning, insulating, lacquering, painting, polishing, resetting (jewellery), cutting (of precious stones), sharpening, varnishing and waterproofing, services relating directly to the ‘covering’ (that is, attempting to secure the pregnancy) of a mare, provided the mare is exported before the birth of the foal, gelding or breaking in of young horses (for example training yearling racehorses to the stage where they can be ridden safely in races) - but, actual racing is not accepted as training and if any horse is acquired or temporarily imported with the intention of racing it in the EU before re-export, zero rating will not apply, work which is not physical work carried out on the goods themselves (for example, mere inspection of goods or testing and analysis of goods is not ‘work on goods’), repair or other work which becomes necessary in the UK and EU after acquisition or importation of goods, such as incidental running repairs, while the goods are being used (even though they may be subsequently exported). 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Correct their invoice appropriately or equipment permanently installed all services of an designer! Must consider the place of supply changes your EU customer is in business and other fixed,.
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