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Supplies of staff GST treatment: Direction 2020/02

​GST Direction 2020/02

March 2020

The following Direction is made by the Comptroller of Revenue using powers given to him under Article 56(2) of the GST Law 2007 (as amended).  

GST treatment of supplies of staff in response to the impact of the Coronavirus outbreak

Where a taxable person supplies staff to others in response to the impact of the current Coronavirus outbreak, the supply may be treated as zero-rated under Article 49 of the GST Law.  

A taxable person shall account for GST in respect of supplies made and received and file returns in the normal way.

This direction applies to all supplies of staff made in Jersey by GST registered businesses which take place between 19 March 2020 and 30 September 2020 inclusive.

Expiry date: 30 September 2020


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