Charities and GST
Registered charities can claim GST refunds on the goods and services they buy or import.
Applying for charity tax exemption
Qualifying purchases and expenses
Charities must pay GST on their purchases and business expenses at the time of purchase, but can claim refunds.
Purchases and expenses qualifying for a GST refund must:
- have been supplied directly to the charity itself (not to a person who donates goods or services to the charity)
- have been paid for by the charity
- be directly for the administration or charitable activities of the charity (as defined in its articles, constitution, endowment or similar document)
- have been paid at the time you claim for refund
How to claim a GST refund
Once your organisation has been registered as a charity with the Jersey Charity Commissioner, you can claim a GST refund incurred from the date of registration, if you:
- have a record of the sale, purchase or importation, and the GST paid
- have actually paid the GST
- apply within the time limits
- apply using the approved application form
You must make your refund claim online. You don't need to itemise your sales or purchases on the claim form. Enter the total amount of GST for the period of the claim.
GST Claim for Refund International Service Entity or Charity on Business-to-Business website
How often you can claim
The amount you are claiming will determine how often you can claim:
|Claim total ||How often you can claim|
|Less than £1000||Annually |
|£1,000 to £5,000||6 monthly intervals |
£5,000 or more
We may consider more frequent repayments if your charitable organisation can show that you will experience cash-flow problems from not being able to make claims more frequently.
Repayments will be made within 30 days of receiving a correct claim.
You must keep receipts for purchases and other business records that prove the accuracy of your claims for six years from the date to which they relate.
GST on imports
Charities don't have to pay GST on imports that are related to their charitable objectives.
To qualify for GST-free imports, you must:
- be registered with the Jersey Charity Commissioner
- create an account with Customs as a GST-approved trader
Customs approved traders