Revenue Jersey collects:
- domestic Good and Services Tax (GST), for goods and services bought in Jersey
- International Service Entities (ISE) fees​, for businesses registered as an ISE
GST paid on imported goods (import GST) is collected by Customs and Immigration.​
​How GST works for businesses​
GST for online ​​shopping and imported goods
About International Service Entities (ISEs)
Pay domestic GST or​ ISE fees
Pay Customs import GST
You can use internet banking to pay domestic GST due on your return or ISE fees.
If you're paying:
- domestic GST, quote your 7 digit GST registration number as your reference
- ISE fee, quote your 7 digit ISE registration number as your reference
You can't specify which GST period you're paying when using internet banking. Your payment will be set off against the earliest ou​tstanding year.
You can make a card payment over the phone to pay for domestic GST or ISE fees.
Call + 44 (0) 1534 440235 Monday to Friday, 9am to 5pm.
You can post a cheque to pay for domestic and import GST or ISE fees.
Domestic GST or ISE fees
Make your cheque payable to the 'Government of Jersey' and include:
- your name
- GST or ISE registration number
- the period you are paying
Revenue Jersey
PO Box 56
St Helier
Jersey
JE4 8PF
Customs import GST
Make your cheque payable to the 'Government of Jersey' and include:
- your name
- your customs invoice number
Goods Control
Jersey Customs and Immigration Service
Maritime House
La Route du Port Elizabeth
St Helier
Jersey
JE1 1JD
How you pay GST on imported goods depends ​if your business is GST registered and Customs approved.
The personal de minimis amount does not apply to businesses.
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