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Government of

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

GST on Amazon products correspondence (FOI)

GST on Amazon products correspondence (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 20 September 2023.
Prepared internally, no external costs.


Please provide any emails, letters, minutes or other paperwork relating to correspondence with Amazon regarding adding GST to sales to Jersey, and any formal agreement.


Information is publicly available in response to a previous Freedom of information Request which can be accessed via the link below. Article 23 of the Freedom of Information (Jersey) Law 2011 has been applied. 

Online Retailers GST Correspondence (FOI)

The GST Law requires entities to register for GST if their taxable supplies exceed £300,000 in the preceding 12 months. Article 21A of the Law deems the supplies made by online retailers into Jersey to be taxable supplies. 

Article applied 

Article 23 - Information accessible to applicant by other means

(1) Information is absolutely exempt information if it is reasonably available to the applicant, otherwise than under this Law, whether or not free of charge.

(2) A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant where the applicant may obtain the information.

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