VAT is a UK tax. The Guernsey Border Agency cannot refund VAT or process VAT reclaim forms.
Reclaiming VAT on goods delivered from the UK
- VAT can be refunded or zero rated on goods that are being exported from the UK to a place outside the fiscal territory of the European Community. As the Bailiwick of Guernsey is outside of the fiscal territory residents can request that VAT is removed from sales of goods exported to the Bailiwick if conditions set by HM Revenue and Customs are met.
- You can buy goods from the UK without paying VAT if you are buying goods from a UK supplier which has registered for VAT and having the goods sent to your Bailiwick address.
- This can include goods purchased via the internet, telephone or mail order.
- The UK supplier can remove VAT from the transaction if they hold evidence that the goods sold have been exported in accordance with VAT rules. It is advisable that contact is made with the supplier, prior to making payment for goods, to ensure that they are aware of the process for zero-rating VAT and are capable of doing so.
- Guidance issued by H M Revenue and Customs can be found on the GOV.UK website here.
Reclaiming VAT on goods or services bought for your business
- Businesses may be able to claim VAT on goods and/or services.
- Guidance issued by H M Revenue and Customs can be found on the GOV.UK website here.
H M Revenue and Customs Contact Details
- VAT enquires can be directed to H M Revenue and Customs on 0300 200 3700 or further information can be found on the GOV.UK website here.
