GST on goods and services supplied to an ISE

​International Service Entities (ISEs) and GST

You should not charge an international service entity GST.

International service entities must not charge GST on their sales.

Checking ISE approval

ISEs are given an End User Relief Certificate (EURC) that stops them from being charged GST by their suppliers. Ask them to show you their EURC before you supply them with goods or services.

Entities listed by an ISE regulated trust company

If the entity you are supplying is listed by an ISE regulated trust company, it will not be issued with an EURC. This is because the trust company will maintain its own list. You will need to ask for written confirmation from the trust company that the entity you are supplying has been listed.

Supplies that ISEs don't have to pay GST on

If you are a GST registered business you should not charge GST on sales you make to a listed ISE, where the following conditions are both met:

1. the order comes from an approved ISE
2. the supply of goods or services is to be used for the purpose of a business carried on or through the ISE.

Supplies that ISEs pay GST on

If the goods or services are not for the purpose of the business, for example social events or private purchases, you must charge GST.

If you have a retail business (such as a shop, restaurant, pub, or café), you can continue to charge GST to an ISE if the value of the individual sale is less than £1,000.

ISEs can reclaim GST charged in this way.

If you are in any doubt, it is up to the ISE to show that GST should not be charged on the sale.