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.
Government of

Information and public services for the Island of Jersey

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

  • Choose the service you want to log in to:


    Update your notification preferences


    Access government services


    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

GST direction 2013/02: ISE Fee Deadline

‚ÄčThe following direction is made by the Acting Comptroller of Taxes using the powers given to him under Reg 3(2)(a) of the Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008 (as amended):

ISE fee payment

In order to remain on the list of International Services Entities maintained by the Comptroller of Taxes ("the Comptroller") an entity has to pay an annual fee. Using the powers given to the Comptroller under Reg 3(2)(a) of the Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008 (as amended) the Comptroller will require all international services entities which wish to remain on the list maintained by the Comptroller to pay their annual fee no later than 31st March in the relevant year.


The International Services Entities ("ISE") regime is an alternative to registration for Goods and Services Tax ("GST") for businesses which primarily serve non-residents. An ISE pays an annual fee to the Comptroller rather than registering and accounting for GST.

The ISE regime is unique to Jersey, therefore, during the initial years of operation, although the Comptroller expected ISEs to pay their annual fee on or before 31st March in the relevant year, the Comptroller adopted a pragmatic approach, with some fees being collected shortly after the deadline had expired without resulting in removal of the entity from the list of ISEs maintained by the Comptroller.

Based on feedback received from industry it appears that the ISE fee regime has now "bedded-in" and its operation is clearly understood by the majority of entities within the regime. Therefore from 2013 the Comptroller will enforce the 31st March deadline for the payment of ISE fees (i.e. an existing ISE which wishes to remain on the list maintained by the Comptroller for 2013 must pay its annual fee no later than 31st March 2013).

Notwithstanding the above, the Comptroller reserves the right to maintain the ISE listing of an entity which has not paid the relevant fee by 31st March where the Comptroller considers that there has been reasonable cause for the late payment. In this situation it is expected that fee will be paid as soon as is practicable.

New applicants seeking an initial ISE listing after 31st March in any year

Entities seeking to be entered on to the list of ISEs maintained by the Comptroller for the first time must make an application and pay the required fee. Any entity seeking an initial listing after 31st March in any year will have 14 days from the date that the application is approved to pay the required fee.

Expiry date

Expiry Date: None

Back to top
rating button