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Supplying goods and services from outside Jersey (GST)

​Why do I need to know where goods or services are supplied from?

For supplies of goods and services to be subject to Goods and Services Tax (GST), we need to determine:

  • the place the goods or services are supplied from
  • if the supplier belongs in Jersey and / or
  • if the customer belongs in Jersey

The rules are set out below and apply to:

  • all transactions where the supplier is, or is liable to be, registered for GST and
  • to services listed in Schedule 3 of the GST law 2007 when received in the course of business by a customer belonging in Jersey

The second bulletpoint is important as the value of such supplies received must be added to the value of sales a business makes when considering GST registration.

The territory of Jersey includes the island itself, the off-shore islands and reefs, and the territorial waters.

Schedule 3 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website

Where goods are supplied

Goods in Jersey that remain in Jersey

For goods that remain in Jersey, the place of supply is Jersey. Such goods are standard rated (even if the goods leave Jersey temporarily).

Goods in Jersey that leave Jersey

For goods that leave Jersey, the place of supply is Jersey. The goods will be zero-rated and treated as an export.

You will need to retain evidence that the goods have left Jersey, such as:

  • the customer’s order and delivery instructions
  • shipping documentation
  • certificate of posting
  • insurance (if shipped at your risk)
  • proof of payment received from outside Jersey

If your customer takes delivery of the goods in Jersey, you must charge GST at the standard rate (5%) (unless the sale is to an international services entity).

Goods that are imported into Jersey

If you import goods into Jersey, you have to pay GST. Your supplier does not have to pay anything.

If you are registered for GST and are a Customs-approved trader, you do not pay GST on imports, but you must include the value of the goods in your GST return (enter the value of the imported goods in box 5).

If the imports are going to be used in the supply of goods that are exempt from GST, make sure you work out the GST using the partial exemption method.

Partial exemption from GST input tax

Goods outside Jersey that remain outside Jersey

You don't pay GST on any goods that are supplied outside Jersey and remain outside Jersey.

Where services are supplied

Where does a supplier or recipient 'belong'?

For the purposes of GST, a person belongs:

  • in the country where they have their establishment; or
  • if they have no establishment, where they have their usual place of residence; or
  • if there are several establishments, the one most closely involved with the supply of services

Any entity that is not a person (eg a body corporate) belongs where it is managed and controlled.

A business run from a branch or agency belongs where the branch or agency is located.

Any person or business that belongs in Jersey must pay GST on any services it supplies at the standard rate, unless the place of supply is outside Jersey.

However, GST can be zero-rated for international services, even if the place of supply is in Jersey.

For more information on the definitions of supplier etc, see articles 4 and 5 of the GST law 2007.

Articles 4 and 5 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website

Place of supply of services: variations of the basic rule

The basic place of supply applies, unless the place of supply falls under one of the categories in the regulations, listed below.

Jersey's regulations mirror the provisions of the EU VAT Directive on the place of supply of services so that businesses don't get taxed twice - ie by paying both VAT and GST.

Work on goods

The place of supply is where the goods are when the work is physically carried out.

Services relating to land

The place of supply is where the land is situated.

This includes:

  • all construction and building work
  • an interest in land, such as:
    • selling
    • leasing
    • granting a right over it
  • the services of:
    • estate agents
    • auctioneers
    • architects
    • surveyors
    • site supervisors
  • conveyancing

Services relating to exhibitions, events and meetings

The place of supply is where the exhibition, event or meeting is physically carried out.

This covers admission to, or attendance at:

  • all live cultural, educational, entertainment, scientific and sporting events (but not broadcasting or internet)
  • conferences and meetings
  • organising these events
  • providing facilities to support them

When hiring or letting a venue, the place of supply falls under services relating to land (above).

Hire of accommodation and transport

The place of supply is where the accommodation or transport is put at the disposal of the customer.

If you let short-term accommodation (such as a camp site, self-catering or in a hotel) or hire a vehicle, boat or aircraft, the place of supply is where it is made available to the customer. For example: if you supply a Jersey customer with hotel accommodation in France and car hire to be picked up in St Malo, they don't have to pay GST.

Services of intermediaries

The place of supply is where the service you are arranging is supplied.

Services treated as supplied where received

If the customer belongs outside Jersey and receives the service in the course of business, the place of supply is where the customer belongs.

If the customer belongs outside Jersey and does not receive the service in the course of business, the place of supply is where the supplier belongs. However, the supply might still be zero-rated as an international service.

For more information, see items 1 to 13 of Schedule 3 of the GST law 2007.

Schedule 3 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website

GST registration and returns

If you only supply goods or services that are not liable for GST you may not need to register with us. You don't need to include the value of such goods or services in your GST return.

If the place of supply is outside Jersey, you may have to pay VAT or a similar tax. You should check whether you need to pay tax in the country concerned.

This might happen in the following scenarios:

  • an estate agent acting for the sale of villas in Spain
  • a property company letting offices in the UK
  • a business hiring cars in France
  • a builder renovating a cottage in Normandy

Zero-rating for international services

Where the place of supply of services is Jersey, and unless specifically included in paragraph 5 of the zero-rate schedule (GST law 2007, Schedule 6), services performed by a business belonging in Jersey are standard rated for GST. 'Person' in this section means any entity that is or is liable to be registered for GST.

The following services are zero-rated if the place of supply is Jersey:

  1. services relating directly to the movement of goods or passengers in and out of Jersey
  2. services of insurance or arranging insurance for the movement of goods or passengers in and out of Jersey
  3. services supplied directly in connection with goods situated outside Jersey
  4. services supplied directly in connection with goods for export from Jersey, and supplied to a person who belongs outside Jersey
  5. services that are supplied under a contract with a person who belongs outside Jersey and that benefit a person who belongs outside Jersey (but not services relating to land or goods situated in Jersey)
  6. pilotage, salvage or towage relating to ships or aircraft
  7. surveying or classifying a ship or aircraft
  8. the sale or hire of a ship or aircraft* (see below)
  9. repair, maintenance or broking of a ship or aircraft - provided to the owner, operator or agent
  10. services that:
    • are supplied under a contract with a person who belongs outside Jersey
    • benefit a person who belongs outside Jersey
    • involve the co-location of computer equipment in Jersey that belongs to one of those persons

*Aircraft and ships

An 'aircraft' means an aircraft that is:

  • used by an airline operating for reward (payment or otherwise) and chiefly on international routes, or
  • not less than 8,000kg and is neither designed nor adapted for use for recreation or pleasure

A 'ship' means a vessel that is not:

  • designed or adapted for recreation or pleasure
  • a passenger boat licensed under part 5 of the Boats and Surf-riding (Control) (Jersey) Regulations 1969
  • a speed boat under part 6 of the Boats and Surf-riding (Control) (Jersey) Regulations 1969

The sale or hire of a ship or aircraft is not zero-rated if it is used mainly in Jersey for:

  • transporting passengers
  • providing accommodation
  • entertainment
  • catering
  • education

The following services are not zero-rated:

  • financial services supplied directly in connection with goods for export from Jersey
  • provision of telecommunications in and out of Jersey, or between places outside Jersey (this service is standard rated)
  • services relating to a trust (which is standard rated, unless the trust is a listed international services entity)

For more information, see Schedule 6, paragraph 5 of the GST law 2007.

Schedule 6 of the Goods and Services Tax (Jersey) Law 2007 on Jersey Law website

Receiving services from outside Jersey

A service can be 'supplied in Jersey' even when supplied by someone belonging outside Jersey.

The services listed in Schedule 3 of the GST law 2007 are subject to GST if they are supplied by a supplier outside Jersey, but only if:

  • the supply is taxable
  • the person receiving the service belongs in Jersey
  • the service is performed in connection with a person, place or thing in Jersey

If a customer in Jersey receives such a service they are treated as supplying it to themselves (sometimes called the 'reverse charge').

You can pay the GST by including the value in your GST return (enter the value of the services in box 5).

The 'reverse charge' procedure means that service providers who have no business establishment in Jersey don't have to register for GST, as long as their customers are.

If you are going to use a service received from outside Jersey to supply services that are exempt from GST, make sure you use the partial exemption method to work out any GST you owe.

Partial exemption from GST input tax

If you are asked for a VAT number

If you are asked for a VAT number, you should advise your supplier that Jersey is outside the European Union (EU). The supplier can zero-rate the sale as a service exported from the EU.

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