![]() What you see is that Serif are charging the same in our shop for your location as for those who are elsewhere paying tax, because it's what we see as fair. Thank you for your references, but Serif are not paying the vat on your order, as you see in the shop total. I don't think the rules can be any clearer - so why are Serif (and Apple Mac) flouting the UK Government rules? ![]() ![]() See paragraph 7.12 for information about evidence of export of goods to the Channel Islands. Supplies of goods sent to the Channel Islands are regarded as exports for VAT purposes and may be zero-rated if the conditions set out in paragraph 3.3 or 3.4 are met. The Channel Islands are part of the Customs territory of the EC, but are outside the EC, including the UK, for fiscal (VAT) purposes. Although the Isle of Man has its own VAT authority, sales to the Isle of Man are treated as any other sale within the UK. The UK consists of England, Scotland, Wales, Northern Ireland and the waters within twelve nautical miles of their coastlines. This means a person or company who is not resident in the UK or has no business establishment in the UK from which taxable supplies are made, or is an overseas authority.Ģ.7 Which countries are part of the UK for VAT purposes? Therefore, the supply of exported goods is zero-rated provided certain conditions are met.Ģ.4 What is meant by ‘an overseas person’? When goods are exported they are ‘consumed’ outside the EC and to impose VAT on such goods would be contrary to the purpose of the tax. VAT is a tax levied on goods and services consumed in the EC. A zero-rated VAT supply is one which is subject to VAT but where the VAT is at 0%.Ģ.2 Why does zero-rating apply to exports?
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