Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
homegov.je

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

  • Choose the service you want to log in to:

  • gov.je

    Update your notification preferences

  • one.gov.je

    Access government and parish services

  • CAESAR

    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Public Notice

Tax help desk and Treasury cashiers have moved to La Motte Street (Social Security)



GST law, regulations and directions

​​​​GST law

The Goods and Services Tax (Jersey) Law 2007, as amended:

Goods and Services Tax (Jers​ey) Law 2007 on Jersey Law website

Complete your GST return

GST regulations​

​The Goods and Services Tax (Jersey) Regulations 2007:
Goods and Services Tax (Jersey) Re​gulations 2007 on Jersey Law website

The Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008:
Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008 on Jersey Law website

GST directions​

GST directions are issued by the Comptroller of Taxes. A GST direction is usually a notice, approval, consent, or condition linked to the GST law and regulations.

GST direction 2017/02: relief of GST on imported goods

GST direction 2013/01: GST bad debt relief adjustments

GST direction 2013/02: ISE fee deadline

​​​GST direction 2011/02: transitional arrangements for supplies of accommodation

GST direction 2010/01: annual accounting scheme

GST direction 2010/02: cash accounting scheme

GST direction 2009/01: land sold to DIY housebuilder

GST direction 2009/02: refund of import GST

GST direction 2009/03: supplies of staff

GST direction 2008/01: accommodation supplied under a contract of employment

GST direction 2008/02: accommodation supplied in lodging houses

GST direction 2008/03: form of GST returns

GST direction 2008/05: returns - hold over of credits

GST direction 2008/09: GST invoices

GST direction 2008/10: data protection charges

GST direction 2008/11: charities and non-profit organisations

GST direction 2008/12: non-profit organisations and zero rated GST supplies

GST direction 2008/13: nursing homes

GST direction 2008/14: retailers' commission

GST direction 2008/15: partial exemptions

GST direction 2008/19: relief for vehicles adapted for handicapped people

GST direction 2008/20: GST returns

GST direction 2008/22: content of GST invoices

GST direction 2008/23: transactions between Article 53(4) bodies

GST direction 2008/24: GST relief on bad debts

Back to top
rating button