Can I use the refund scheme?
You can use the refund scheme if you are registered as a business outside Jersey and you meet the following conditions:
- you are not registered in Jersey for GST and you do not have to, or cannot, register here
- you do not have a place of business or a residence in Jersey, and you do not make any sales in Jersey
- your business is a registered 'taxable person' under a similar indirect tax scheme to Jersey
- your own country operates a similar refund scheme which is available to Jersey businesses
If your country has its own refund scheme but does not make it available to Jersey businesses, then you will not be able to claim a refund under the Jersey scheme.
What you can and can't claim a refund for
You can claim a GST refund on some goods and services you buy in Jersey, such as:
- accommodation and meals
- trade fairs
- travel costs
- car rental
You can't claim a GST refund on:
- goods and service that are not for business use (if you buy something that is for business and private use you can reclaim GST only on the business part)
- anything you have used or will use to make a sale in Jersey
How much you can claim
The minimum GST refund you can claim is £50. There is no maximum amount.
Jersey has set minimum intervals for the amounts that you can claim a refund for. Applications for refunds can be made at the following intervals:
|If your total GST refund claim for 1 January - 31 December is less than £1,000 you should make a single claim for the whole year before 31 March of the following year (ie claim within one calendar quarter of the end of each calendar year)|
|£1,000 to £5,000
||If your total GST refund claim for the first or second half of a calendar year (ie up to 30 June or 31 December) is between £1,000 and £5,000, you should make two claims, each within the next quarter |
|more than £5,000
||If your total GST refund claim for one calendar quarter is more than £5,000 you should claim within the next calendar quarter|
When to make your claim
You must make a claim within 12 months of the date that the supply of goods or services occurred.
What you need to send with your claim
You must enclose the following with your application form:
- the originals of all invoices, vouchers or receipts from your suppliers
- a list of the invoices supplied and the amount of GST you are claiming against each invoice (we prefer to receive this information in spreadsheet format)
If the value of the supply of goods or services is more than £250 (including GST)
The invoice must show:
- the details of the goods or services supplied, including the date they were supplied
- the name and GST registration number of the supplier
- the name of the person the goods or services were supplied to
- the rate and amount of GST charged
- the date of the supply of goods or services
If the value of the supply of goods or services is less than £250 (including GST)
We'll accept a simplified invoice which shows:
- the supplier's business or trading name, address and GST number
- the date of the supply
- the tax inclusive value of the supply
- an indication that the total charged includes GST at 5%
Proof of business activity and making your first claim
When you make a claim for the first time – and every 12 months thereafter – you must also send an official certificate that shows that you are registered for Value Added Tax (VAT), Goods and Services Tax (GST), or a similar system as a business in your own country.
The certificate must be an original certificate and not a photocopy. It must include:
- the authorising body’s name, address and official stamp
- your own name and address
- the nature of your business
- your business registration number
- your VAT / GST registration number, or similar
Where to send your claim form
To claim a GST refund, you should fill in the form below and send it to us.
Make sure you:
- fill it in clearly using black ink as it will be scanned when we receive it
- remember to enclose any evidence required as above
Download GST refund claim form for overseas businesses (size 56kb)
When to expect your refund
If we accept your claim, we will try to refund you within two months of receiving it.
We'll stamp the documents you provided as ‘cancelled’ to show that the GST has been refunded, and then send them back to you.
How we pay your refund
We will send you your GST refund by cheque, in pound (£) sterling.