GST Frequently Asked Questions for Business
Click on one of the Frequently Asked Questions below to go to the answer.
General Information: What is GST? How does GST work?What will be taxed under GST?What is meant by ‘Standard-rated’ supplies?What is meant by ‘Zero-rated’ supplies?What is meant by ‘Exempt’ supplies?Registration:Do I have to register for GST?Who would be required to register for the GST in Jersey?How do I register for GST?Is the taxable turnover for registration calculated on Jersey taxable turnover or total taxable turnover?Can I register for GST if my taxable turnover is below the threshold?What about supplies made by the States?What must I do once I am registered?Administration:Will GST be an additional burden on my business?What complaints and appeals procedures are available?Retailers & GST:How do retail businesses account for GST on sales?What businesses are eligible for the retail scheme?How is the retail scheme applied?Completing returns:What is the GST return form?How do I complete my return?How do I claim a refund? What can be claimed as input tax? What happens if the payment for goods and services is other than by money? What happens if my return is submitted late?What happens if I fail to submit my return? What can I do if I will be away from my business for a while? What do I do if I have received a notice of a deficiency in my return? What if I am unable to pay the tax that is due? What do I do if my business circumstances have changed? What do I do if I am unable to accurately complete my GST return?Records:What records must be kept? What do I do if my records have been lost or destroyed? How long must I keep records for? What if I have a computerised accounting system?What is a tax invoice?What happens with credit notes and debit notes?Additional information:What is meant by ‘Time of Supply’?What is meant by ‘Place of Supply’? What is a ‘Tax Point’? What is meant by ‘Value of Supply’? What happens where discounts have been allowed? What about service charges? Do I have to charge GST for a deposit on a supply of goods or services? If I am registered for UK VAT will this have any bearing on the requirement to register for GST? How can I find out more about GST? How can I get further help? What is GST? Jersey’s Goods and Services Tax (GST) is a modern form of sales tax on the domestic consumption of imported and locally-produced goods and services, paid as a percentage of their value at the time they are sold or exchanged.
From 6th May 2008 GST will be applied at a single rate of 3% on the majority of goods and services (including imports) supplied in the Island for local use or benefit. It will be collected from customers by registered businesses when they make sales of those goods and services that are specified by Law as taxable at the standard rate.
Some examples of taxable goods and services are:
- new and used goods, including those under a hire purchase agreement
- renting and hiring of goods
- business stock used for private purposes
- the provision of a service, for example hairdressing or hotel accommodation
- admission charges
- imported goods.
However, GST is not a tax on businesses. Although registered businesses will have to make quarterly payments of tax collected to the Comptroller of Income Tax, they will be able to deduct from those payments the majority of the GST they have incurred on raw materials, goods purchased for resale and business overheads.
The Agent of the Impôts will collect GST on imports on behalf of the Comptroller.
How does GST work?
Let us take the example of three GST registered traders (an importer, a wholesaler and a retailer) involved in the sale of a television, which attracts GST at 3%.
First the importer buys the television from overseas for £400 but incurs a further cost of £200 in packaging, transport, insurance fees and customs duties. These costs are deemed to be part of the value of the television and, at the time of import, the importer must therefore pay £18 in GST, representing 3% of £600. However, since he will be able to reclaim the £18 he paid as GST to the Customs Department, the actual cost to him is only £600.
When he adds his mark-up of £200, his selling price to the wholesaler becomes £800, to which GST of 3% (£24) is added, making a GST inclusive price of £824. However, the cost to the wholesaler is only £800, since he is also able to claim the £24 of GST.
After adding his markup of £200 the wholesaler sells the television to the retailer for £1,000 plus 3% GST of £30, making the selling price £1,030. Again, the retailer is able to claim the GST of £30, so the actual cost to him is only £1,000.
Finally, the retailer sells the television to a consumer and applies his markup of £200, making the selling price £1,200 to which 3% GST (£36) is added. The consumer pays £1,236 (GST inclusive) and bears the full cost of the £36 of GST within the final selling price.
Since all the registered traders involved in the sale have been able to claim back the GST paid on the television, there is no cascading tax effect on the consumer, who does not pay a tax on tax, as happens with some forms of consumption tax.
What will be taxed under GST?
Under Jersey’s GST Law there are three categories of goods and services, collectively known as ‘supplies:’
Standard-rated supplies
Zero-rated supplies
Exempt supplies
What is meant by ‘Standard-rated’ supplies?
‘Standard-rated’ supplies are those goods and services that are taxed at a standard rate of their total value in money at the point of sale. Currently, the standard rate of GST in Jersey is 3%, fixed for a period of at least three years from the date of introduction. All goods and services provided in Jersey (including imports) attract GST at the standard rate, unless explicitly excluded under Schedules 5 and 6 of the Law as “zero-rated” or “exempt” supplies.
What is meant by ‘Zero-rated’ supplies?
‘Zero-rated’ supplies are those goods and services that are taxable but for economic reasons are taxed at 0%. Examples of zero-rated supplies are exports (goods and international services), housing, medical prescriptions and international services.
What is meant by ‘Exempt’ supplies?
‘Exempt supplies’ are those not taxed for social or difficult-to-tax reasons. Examples include financial services, insurance, postal services, medical and paramedical supplies made by registered professionals or institutions and supplies by charities.
There are relatively few exclusions to GST charges in Jersey.
For further information about exempt supplies see Article 48 and Schedule 5 of the Goods and Services Tax (Jersey) Law, 2007, and Article 49 and Schedule 6 of the Law for details about zero-rated supplies. These are available on our legislation page
Do I have to register for GST?
On the 6th May 2008, you must be registered for GST if your business has made ‘taxable supplies’ (i.e. goods and services that are to be taxed at the standard and/or zero-rate), of £300,000 or more, in the preceeding 12 months, or if there are reasonable grounds to believe the value of your taxable supplies in the coming 12 months is likely to exceed £300,000. Thereafter you must register if, at the end of any month, your business has made taxable supplies in the preceeding 12 months, or is likely to make taxable supplies in the coming 12 months, at or above the £300,000 threshold. (See Note 4 below).
Your annual taxable supplies are known as your “taxable turnover” and, if you qualify for registration, you will be classed as a ‘taxable person.’
Since zero-rated goods are also classified as taxable supplies, you must register for GST, even if the only supplies you make are zero-rated, provided that their total value is at, or above, the £300,000 threshold for registration. However, you cannot include the value of exempt suplies in calculating your taxable turnover and, if the only services you supply are exempt supplies, you cannot normally be registered for GST.
The rules for registration also apply if you take over a business as a going concern. It does not matter whether the last owner was registered if the business is trading at a level above the threshold for registration, then you will need to register. Your effective date of registration will be the day you take over the business.
If you are not registered for GST you must not charge GST to your customers and you will not be able to reclaim any GST incurred on your business expenses. It is important to note that you will be liable for any GST that should have been collected from the date you were first required to register, whether or not you were registered.
If you are unregistered at a time when you should be legally registered and if you charge GST to your customers you will commit two offences under the Law - one of being unregistered and one of charging GST unlawfully.
Who would be required to register for the GST in Jersey ?
It is the legal entity, for example the Sole Proprietor, the Partnership (including husband and wife partnerships) or a Limited Company that becomes registerable based on the nature and size of its business activities. Each registration covers ALL the business activities of the registered person.
How do I register for GST?
To register for GST you must complete the GST Registration Form. It is available online or from the Customer Service Centre at Cyril Le Marquand House in St Helier, you can also register online via the States of Jersey Income Tax Business to Business website www.jsytax.je
'Original' (ie issued by Income Tax not photocopies) completed forms should be returned to the GST Department at Cyril Le Marquand House (see How can I get further help?) or they can be completed on the Business to Business website.
Is the taxable turnover for registration calculated on Jersey taxable turnover or total taxable turnover?
The trader’s total taxable turnover will be taken into account when assessing liability for registration.
Can I register for GST if my taxable turnover is below the threshold?
If your taxable turnover is below the registration threshold of £300,000 but you are able to demonstrate that what you do is a business for GST purposes, you can apply for ‘voluntary registration.’ This is not a right but can be granted at the discretion of the Comptroller.
The advantages of voluntary registration include increased credibility for your business and, if your business makes standard or zero-rated supplies, you will be able to claim back ‘input tax.’ (See Will GST be an additional burden on my business?). Nevertheless, before you apply for voluntary registration, you should carefully consider whether it will be beneficial to your business and you may wish to seek professional advice.
For further information see Part 3 of the Goods and Services Tax (Jersey) Law, 2007, which deals with registration issues. This is available from the Legislation page.
What about supplies made by the States?
The States of Jersey is also liable to be registered but will be treated as a single person, i.e. any minister, department, or administration of the States will be taken to be that same person. However, the States will not charge GST on any of its regulatory functions or services, only where it is providing goods and services in competition with commercial organisations (e.g. the provision of sports facilities). Jersey’s twelve parishes will also be registered for GST as separate entities and will be treated in the same way as the States.
What must I do once I am registered?
Once registered, you must charge GST to your customers on all standard-rated items.
You will be required to make returns and pay any tax due to the Comptroller within one month of the end of the quarterly period to which they relate. If you fail to do so you will be liable to a financial penalty, together with any interest on the GST owed.
You will also have to maintain records, as directed by the Comptroller, for at least six years following the period to which they relate. (See the Jersey Income Tax Office’s information leaflet “Keeping books and records”).
For further information see Part 2 of the Goods and Services Tax (Jersey) Law, 2007, which deals with the imposition of GST and Part 3 that covers responsibilities under the Law. This is available from the Legislation page.
Will GST be an additional burden on my business?
GST is not intended to impose extra bureaucratic burdens or costs upon you, or to disrupt your business activities more than is absolutely necessary. The GST Law and Regulations have therefore been designed to assist flexibility and ease of compliance and to enable businesses to meet their legal obligations, as far as possible, using normal business accounting procedures.
However, because GST is a self-assessed tax, you will receive occasional visits by officers from the Income Tax Office to check that your records and tax returns are correct and that you are applying the tax rules correctly. Again, these visits are not intended to disrupt your business activities unnecessarily and, to a large extent, your compliance with the provisions of the GST Law and the accuracy of your tax returns will be determining factors in the frequency and length of visits that are made to your premises.
The Comptroller is committed to providing you with proper advice and guidance on all aspects of GST. Therefore, your first visit by Income Tax officers will be of an educational nature. It will be made before, or soon after, you register for GST to ensure that you are fully aware of your legal obligations and that you are properly prepared to collect and account for the tax.
In addition, it should be remembered that GST is a tax on consumers not businesses and you will be able to reclaim the GST you incur as a business expense.
The GST that you pay out to your suppliers for goods and services that you purchase for your business is GST on goods or services coming IN to your business. It is therefore called “input tax.” Conversely, “output tax” is the term used to describe the GST on your sales of goods or services that are going OUT of your business.
As described above, when you make your quarterly accounting of GST collected from your customers (your output tax), you are able to offset this against the GST you have paid on your business overheads (your input tax) and you will pay only the balance to the Comptroller. If your input tax is greater than your output tax you will be entitled to a credit or repayment.
Although accounting for GST is on a quarterly basis, there is provision to assist the ‘cash-flow’ of those businesses who are regularly entitled to input tax refunds (e.g. exporters and developers of domestic dwellings). These businesses may be allowed by the Comptroller to reclaim their input tax at monthly intervals. Entities such as charities and DIY builders may recover GST incurred on qualifying expenses.
You are allowed to claim input tax on goods and services that are directly related to making taxable supplies to your customers. These goods and services include goods for resale, raw materials, processing costs, tools, capital equipment, office equipment and contractor’s fees, but not employees’ wages, goods and/or services diverted for your personal use, or private expenses.
Your ability to reclaim input tax will also benefit your customers since it avoids a cascading effect of tax. They will not pay GST on GST.
An additional advantage for you, as a GST-registered person, is that you will hold the tax you have collected from your customers for between one and four months (depending when sales were made during a quarterly period) before you are required to pay it to the Comptroller. This money could be placed in a business deposit account to earn interest for your business. Indeed, many businesses in other GST jurisdictions open special accounts for their output tax to ensure that it is segregated from their own business/personal accounts.
For further information see Part 10 (Payment of GST by taxable persons) of the Goods and Services Tax (Jersey) Law, 2007. This is available from the Legislation page.
What complaints and appeals procedures are available?
If you have a complaint about any aspect of the administration or application of GST or regarding the conduct of an Income Tax officer, you should first contact the Comptroller. If you are dissatisfied with the Comptroller’s response you can lodge an appeal with the Commissioners for Appeal under Part Six of the Income Tax (Jersey) Law 1961.
The Commissioners may uphold, revoke or vary any direction or decision, or substitute their own direction, or refer a matter back to the Comptroller, as they see fit. The Commissioners may also direct the Comptroller, or the appellant, to pay any sum that is due to the other party, plus any interest that they may determine.
However, the Commissioners may refuse to hear an appeal, e.g. where the appellant has not made all the returns required, or paid any amounts due, or furnished information demanded by the Commissioners, or deposited any amount that is the subject of a decision.
If you (or the Comptroller) are dissatisfied with the ruling of the Commissioners an appeal may be made to the Royal Court but only on a point of law.
However, as stated above, it is the intention of the Comptroller to administer GST fairly and equitably and to provide the business community and the general public with comprehensive information, advice and assistance to ensure the effective implementation of the new tax and minimum disruption to businesses.
For further information see Part 16 of the Goods and Services Tax ( Jersey ) Law, 2007, dealing with appeals. This is available from the Legislation page.
How do retail businesses account for GST on sales?
GST-registered persons must account for each and every supply of goods and services that are taxed at the standard rate of 3%,or the zero-rate of 0%.
The GST Retail Scheme enables qualifying retailers to account for their total quarterly sales instead of their individual sales, thereby reducing their accounting and book-keeping requirements.
When making their quarterly GST returns they may simply apply the fraction of three over one hundred and three (3/103) to their total tax inclusive quarterly sales to calculate the amount of tax that is due.
For zero-rated supplies they need only to identify the total amount of sales made at the zero rate of tax during the quarter.
Instead of issuing GST invoices, those qualifying for the Retail Scheme are allowed also to provide a simplified form of invoice. Most till receipts that show the GST registration number, a description of the goods and the tax inclusive price, are sufficient for this purpose. However, a GST invoice must be issued to another GST-registered person or, on demand, to a member of the public.
What businesses are eligible for the retail scheme?
As its name implies, the Retail Scheme is open to retailers, i.e. those making 50% or more of their sales to the general public.
Supplies to other GST-registered businesses must continue to be accounted on a sale-by-sale basis but businesses are able to operate a dual accounting system in these circumstances - i.e. applying the Retail Scheme for sales to the general public and the normal GST accounting system for sales to other GST businesses.
How is the retail scheme applied?
If your business qualifies for the Retail Scheme under the above rules you may apply it in your quarterly returns without further permission. However, if you would like to adopt an alternative or bespoke accounting system for your returns, this will require the approval of the Comptroller of Income Tax.
What is the GST return form?
GST is a self-assessment system and it is your responsibility, as a GST-registered person, to calculate your GST liability and to accurately account for it.
Once you are registered for GST you will be required to make quarterly returns of the tax you have collected from your customers (your output tax) and make payment of any tax that is due. You will also be able to claim credit or repayment for the GST you have incurred on your business expenses (your input tax). (See Claiming refunds and What can be reclaimed?).
The GST Return and any payment due should be submitted by the end of the month following the Return period.
Paper copies of the Return Form are available from the GST Department. Once completed this should be delivered to the GST Department, Cyril Le Marquand House, P.O. Box 56, The Parade, St Helier, Jersey.
However, the return form is also available electronically on http://www.jsytax.je/ where you can also download the latest version of the Income Tax Department’s Tax Returns Submission System (TRSS). This will enable you to make your return online.
Using the TRSS you will be able to complete your return off-line and then make a secure connection to the Department’s website, either to e-mail, or data stream it. In both cases you will get a message acknowledging receipt.
An advantage of this system is that your return will be automatically checked for administrative mistakes before the system will allow you to submit it and it will be encrypted to ensure secure transmission.
How do I complete my return?
The return form devised by the GST Department is one of the simplest in the world. Only seven boxes need to be completed.
You must complete the form fully, honestly and accurately and file it, together with any tax that is owed, as described above, within one month after the end of the quarterly period to which it relates.
Payment of any tax that is due may be made by cash, cheque, money order, bank transfer or electronic transfer. Cheques or money orders should be made payable to The States of Jersey Income Tax Office. Post-dated cheques are not acceptable. In your own interest, do not send cash in the post.
How do I claim a refund?
If in any quarter your input tax is greater than your output tax, you may carry forward the difference as a credit to be applied to your next quarterly return. If your input tax exceeds your output tax in two or more consecutive quarters you have the following options:
a) to carry the accumulated amount forward to the following quarter as a credit;
b) to apply to use the credit to offset any other tax you might owe the Income Tax Office, or
c) apply for a repayment of the amount of GST that is owed to you.
If the nature of your business means you regularly claim refunds (e.g. if you are an exporter, or a developer of residential housing) you can apply to the Comptroller for repayments to be made to you on a monthly basis in order to assist your ‘cash flow.’
In this case, notwithstanding any monthly payments that may be made to you, you will have to show in your quarterly returns the total amount of input tax to which you were entitled in each quarter.
Note: Separate arrangements are in place for charities and DIY builders to reclaim GST. For details see the States of Jersey Income Tax Office’s information leaflets “GST refunds for charities” and “GST refunds for DIY builders.”
What can be claimed as input tax?
As a GST-registered person, you are allowed to reclaim the GST you incur on goods and services that are directly related to making taxable supplies to your customers (i.e. those goods and services that are standard or zero-rated under the GST legislation). These goods and services include raw materials, tools, capital equipment, office equipment, processing costs and contractors’ fees but not employees’ wages, goods and services acquired or diverted for personal use, and private expenses.
You may claim also the GST shown on all credit notes issued by you during the period and the GST paid on capital equipment purchased solely for making and/or providing taxable supplies.
You must, however, retain you tax invoices, credit notes and other documents to support your claims for all input tax credits. Failure to do so may result in your claim being disallowed in the event of an audit. (See GST visits by Income Tax officers).
What happens if the payment for goods and services is other than by money?
If you have paid or received a ‘consideration’ other than money (e.g. goods and services in exchange, or the granting, assignment, cessation, or surrender of a right, or a facility, or other advantage or inducement), this must be expressed in terms of money (£ Sterling) at the fair market price of the consideration.
A supply made for no consideration normally has no value, except where the supply is made by a taxable person for no consideration, or for less than the fair market value of that supply, and the supplier and recipient are related persons, or the recipient is a charitable organisation, institution of religious worship, educational institution, residential home, orphanage, or similar institution, when the value of the supply is deemed to be the fair market value.
What happens if my return is submitted late?
If you submit a late Return or fail to pay the GST on time, you could be liable for a financial penalty and interest on the amount of GST owing from the date it should have been paid. Do not delay further as you will make matters worse.
What happens if I fail to submit my return?
The Comptroller will make an assessment of the tax that you owe and you will incur a financial penalty and interest on the assessed amount.
What can I do if I will be away from my business for a while?
If you are likely to be away from your business at the time when your Return should be made, you should make arrangements for someone to complete and file your Return on your behalf. If there are reasons why this cannot be done, you should seek the advice of the GST Department.
What do I do if I have received a notice of a deficiency in my Return?
Contact the GST Department immediately to provide the missing information.
What if I am unable to pay the tax that is due?
You must still submit your GST Return. Contact the GST Department to request advice on your inability to pay. Do not send post-dated cheques.
What do I do if my business circumstances have changed?
You should notify the changes immediately to the GST Department. Remember, there is a penalty for a failure to notify changes.
What do I do if I am unable to accurately complete my GST return?
If, for whatever reason, you are unable to complete your GST Return, you should immediately contact the GST Department to explain your difficulty and to obtain advice.
What records must be kept?
You must be able to show clearly the amount of tax you have paid on your business expenses (your ‘input tax’), the tax you have charged to your customers (your ‘output tax’), the amount of tax you have paid to the Comptroller and the amount of claims you have made. To this end certain books and records must be kept by Law to substantiate your claims. A list of the books and records whichyou will be expected to keep will be identified in the public booklet ‘Keeping Records and Accounts’.
What do I do if my records have been lost or destroyed?
If your records are lost or destroyed you must write immediately to the GST Department, giving full details of the loss. GST officers will advise you accordingly.
How long must I keep records for?
Under the GST Law, all compulsory records must be kept for a period of six years following the period to which they relate. Failure to keep these records could result in the disallowance of your claim for input GST and penalties for a failure to comply with the provisions of the GST Law.
What if I have a computerised accounting system?
If you keep your records on a computer you need to satisfy the Comptroller that your system is capable of providing the information required by the GST Law. Your system must be capable of printing out records, transactions or lists of transactions at the request of auditing officers. You may also be required to provide, on computer media, copies or extracts from the various ledgers maintained by the system.
If your system has been provided by a third party, or is part of a computer system located outside of Jersey, you will need to be able to explain at audit, how the system operates. This may mean obtaining system and operating documentation in advance of the audit visit.
If you cannot provide this information or explain how the system operates, the Comptroller may decide that your records are inadequate.
What is a tax invoice?
As a GST-registered person, you must give a tax invoice whenever supply taxable goods to another GST-registered person. If you make a supply to a non-registered person you must give a tax invoice or a receipt.
Be sure to ask for and keep all the GST invoices you receive when you make purchases of taxable supplies for use in your business. Remember you can make a claim for the GST you pay on your taxable purchases only if you are in possession of a tax invoice, or a customs document, to prove that you paid GST on your purchase.
Only registered persons can issue tax invoices. Un-registered sellers cannot charge GST on the goods or services that they sell or provide and, therefore, you cannot claim GST on goods or services provided by non-registered persons.
A tax invoice must show the following information:
- The words “tax invoice” in a prominent place.
- The name, address and GST registration number of the registered person making the supply.
- The individual serial number and the date on which the tax invoice is issued.
- A description of the goods or services supplied.
- The selling price, or ‘consideration,’ the amount of the tax charged and the price including tax.
What happens with credit notes and debit notes?
Credit and debit notes can be used in the following circumstances:
- A supply is cancelled
- The tax charged on a supply changes due to a variation in the supply
- The agreed consideration for the supply is altered
- The goods or services supplied, or part of the supply is returned to the supplier.
A credit note cannot be used to cancel a supply where the customer has failed to pay for the supply.
- A debit note issued by a supplier increases the supplier’s output tax for the period in which the debit note is issued.
- A credit note issued by a supplier increases the supplier’s input tax for the period in which the debit note is issued.
- A debit note received by a registered recipient increases the recipients input tax for the period in which the credit note is received.
- A credit note received by a registered recipient increases the recipients output tax for the period in which the credit note is received.
What is meant by ‘Time of Supply’?
A supply of goods or services is deemed to have taken place at the earliest date on which:
- Goods are delivered or made available, or the service is performed.
- An invoice for the supply is issued, or
- Any consideration for the supply is received.
Goods supplied under a credit agreement are supplied at the time the agreement commences.
Goods applied to a different use are supplied when the goods or services are applied to the different use (e.g. when goods purchased for business purposes are diverted for private use).
Goods supplied via a machine, meter, or other coin operated device are supplied when the coin, note, or token is removed from the machine.
Services supplied under an agreement that provides for periodic payments are treated as being successively supplied for successive parts of the period of agreement, and each of the successive supply occurs when a payment becomes due or is received, whichever happens first.
What is meant by ‘Place of Supply’?
Goods will be treated as supplied in Jersey if they are in Jersey at the time of supply, or if their supply involves their removal from Jersey. They will be treated as supplied outside Jersey if they are outside Jersey at the time of supply, or of their supply involves their removal to Jersey.
If goods, in the course of their removal from a place in Jersey to a place in Jersey, leave and re-enter Jersey, the removal will not be treated as a removal from or to Jersey.
Services will be treated as supplied if the supplier belongs in Jersey. They will not be treated as supplied in Jersey if the supplier belongs in another country.
What is a ‘Tax Point’?
The tax point is the time when a supply of goods or services is treated as taking place as described above. You must account for GST in the accounting period in which the tax point occurs at the rate of tax in force at that time.
What is meant by ‘Value of Supply’?
The value of a supply of goods or services is the cash value of the consideration for the supply.
A supply made for no consideration, or for a consideration less than the fair market value, and where the supplier and the recipient are related, or if the recipient is a charitable organisation, institution of religious worship, educational institution, residential home, orphanage, children’s home or a similar institution, the value of the supply is the fair market value of the supply.
What happens where discounts have been allowed?
Where a cash or bulk discount is generally available to any customer purchasing at the time, or in that specific quantity, then the value of the supply for GST purposes is the discounted amount.
What about service charges?
A number of businesses within the hospitality industry, add a service charge to their bills. This charge constitutes part of the value of the service provided and is subject to GST unless the taxable person is able to prove that all of the monies were paid to members of staff as part of their remuneration. Gratuities that are given at the discretion of patrons are not subject to GST.
Do I have to charge GST for a deposit on a supply of goods or services?
Yes, if the deposit is on a taxable supply, it will be inclusive of GST.
If I am registered for UK VAT will this have any bearing on the requirement to register for GST?
No it will not.
How can I find out more about GST?
For more information about legal changes go to Goods and Services Tax (Jersey) Law
The States of Jersey will also be publishing a series of information leaflets to assist the business community and the general public. These are all available on the guides page and include:
- A Guide to Jersey’s GST Law
- A Guide to the GST Regulations
- Keeping Records and Accounts
- A Guide to Completing your GST Return
- The GST Retail Scheme
- The GST Margin Scheme
- GST Refunds for Charities
- GST Refunds for DIY Builders
- Visits by Income Tax Officers
- GST and the Consumer
These can also be obtained from the Customer Service Centre at Cyril Le Marquand House.
How can I get further help? The States of Jersey welcomes direct approaches from the business community and the general public. A dedicated GST Helpline has been set up to deal with GST enquiries. Helpline officers can provide general advice and guidance, or arrange for your enquiry to be answered by a GST specialist. They can be contacted by telephone on 440555 during office hours, by fax on 737978, by e-mail gst@gov.je, or you can write to The GST Help Desk, Income Tax Office, Cyril Le Marquand House, P.O. Box 56, The Parade, St Helier, Jersey.
You do not need to be registered, or liable to be registered, to take advantage of this service.
