Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
No, none of the four.
No, none of the four. Jersey and Guernsey are British Crown Dependencies, Gibraltar is a British Overseas Territory and Andorra is a state of its own. None of them is part of the EU or of EU VAT. A sale there is an export, exempt if you can show the export. A purchase there is an import, with import VAT.
None of the four is in
Northern Ireland is the only British territory that still counts as European for goods.
Jersey and Guernsey are even outside UK VAT. HMRC says so itself: the Channel Islands are not part of the UK for VAT. For a British dealer, a shipment to Jersey is an export too.
Andorra lies between France and Spain, but is not part of the EU or of the customs union. Gibraltar is not part of the EU or of EU VAT. Northern Ireland is the only British territory that still counts as European for goods.
The export exemption holds for a margin good too. On a purchase your seller's margin scheme does not come with the piece: here is how that works on an import. This holds the same way in Belgium, the Netherlands and France.
Crossing the border with the four
Sale to Jersey, Gibraltar or Andorra
ExportExempt if you can show the export, also for a margin good.Purchase there
ImportYou pay import VAT. Your seller's margin scheme does not come with the piece.The same in Belgium, the Netherlands and France. For a British dealer, a shipment to Jersey is an export too.
A handful. The VAT directive does not apply on the Canary Islands, the Åland Islands and Mount Athos, nor in French overseas regions such as Guadeloupe and Réunion, nor in Campione d'Italia, Livigno, Heligoland, Büsingen, Ceuta and Melilla. They belong to a member state, but for VAT you treat them as abroad: selling is exporting, buying is importing.
On the customs value, plus duties and incidental costs. The customs value is as a rule the purchase value with transport and insurance up to the EU border. On top of that come any customs duties, and incidental costs such as transport, insurance and commission up to the first destination in Belgium (VAT Directive, articles 85 and 86). Calculate on the purchase price alone and your VAT comes out too low — which only shows at your customs agent's statement.
Vintro Pro keeps, per piece, what you paid, when, and where it came from. Your stock list and your margin VAT build themselves while you work.
30 days free, no card number.