The official website for the States of Guernsey

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Claiming back VAT

Contact Us - Customs and Excise

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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 should be noted that the UK supplier is under no obligation to remove VAT from any transaction or sale.
    • Guidance issued by H M Revenue and Customs can be found on the GOV.UK website here.
  • Reclaiming VAT on goods brought to the Bailiwick of Guernsey in passenger baggage

    • You can reclaim VAT on goods you have brought to the Bailiwick in your accompanied baggage only if the UK supplier is registered within the VAT retail export scheme.
    • Full instructions issued by H M Revenue and Customs on how this process works 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.

Follow this link to contact us if you'd like more information or guidance.




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