Jersey-GST Guide

Goods and Services Tax (GST) -

 

Is a consumption tax levied on certain goods and services purchased or imported into Jersey

​

GST Registration​ for Businesses Trading in Jersey

​

You can register for GST, as long as your business already has a Jersey Tax Identification Number (TIN).

​

Use the link below to register for Jersey GST

​

Register for GST

​

The Standard Rate  

​

The standard rate of GST is 5% on most goods and services in Jersey.

​​​​​

​​Zero-rated goods and services

​​

In Jersey, GST is rated at 0% for:

​

• Buying, selling or renting accommodation

• Exports

• The supply of international services where the benefit is received in a country outside Jersey

​​

GST exempt goods and services

​​

In Jersey, the goods and services specifically exempted from GST under the law are:

​​

• Financial services

• Insurance

• Postal services

• Medical supplies

• Medicines on prescription

• Supplies by charities

• Registered child care

• Some burial and cremation services

• School fees

​​

GST Other

​​

• Tips - If a business adds a service charge to your bill, then it is subject to GST. If you leave a tip, it isn't.

​​

• Prescriptions - No GST is charged on prescriptions if you are entitled to claim pharmaceutical benefit under the Health Insurance (Jersey) Law 1967.

​​

• House sales, rent and housebuilding - You don't pay GST on house sales, transfers or leases.

​​​​

• Loans and mortgages are exempt from GST. Hire purchase, conditional sales or credit sales are also exempt.

​​

Businesses that charge GST

​​

 GST should only be charged by a business which is registered for GST with Revenue Jersey.

​

Jersey businesses with a turnover in excess of £300,000 in any 12 month period are required to register for GST and charge it to their customers, although some smaller businesses voluntarily register.

​​​

Any overseas retailer, or online market, who sells goods to non-business consumers in Jersey and those goods are despatched from an overseas location to Jersey, must register and account for GST if their turnover from such sales exceeds, or is likely to exceed, £300,000 per annum. Smaller overseas retailers may also voluntarily register.

​​

Overseas retailers include sellers who supply goods in response to orders taken on their website, a third party website or through catalogue or similar sales.

​​

This only applies to goods and not digital services.​

​​

Overseas retailers may also opt to register for GST even if you don't reach the threshold.

​

What Must be Included on an Invoices Issued by GST Registered Businesses 

​

GST registered businesses must also normally include, on all invoices:

​

• Details of their address and GST number

• The name of the customer, together with a description of the goods and / or services provided

• The total cost and the GST charged

​

However, retailers (i.e. those making the majority of their sales to the general public) can provide simplified invoices, unless you request a full GST invoice.

​​

For more specific information regarding Jersey VAT, please visit the Jersey Tax Authority website Goods and Services Tax (GST).

​​

Source - gov.je

​​

​​