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Government of

Information and public services for the Island of Jersey

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

GST direction 2008/22: Content of GST invoices

​The following Direction is made by the Comptroller of Income Tax using powers given to him under Article 42(2)(d) of the GST Law 2007 (as amended).

GST invoices

A GST Invoice for the purposes of Article 42 of the GST Law 2007 shall include the following details, whether or not prescribed by Law or Regulation:

  • the particulars of the goods or services supplied
  • the names of the persons by and to whom the goods or services are supplied
  • an indication of whether and to what extent GST is chargeable on the supply
  • the rate(s) of GST applicable to the supply
  • the date of supply
  • the GST Registration number of the supplier.


Where a business is eligible to use the GST Retail Scheme, for all or part of its business activities, it may issue a simplified tax invoice, as detailed in Direction 2008/09. It does not need to issue a full tax invoice, as above unless requested to do so by a customer that is registered for GST.

This Direction draws together information about tax invoices in the GST Law and Regulations and makes it clear that the supplier’s GST number must be shown.

Expiry Date

Expiry date: None

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