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GST quick guide

About GST

The Goods and Services Tax (GST) is a tax on sales of goods and services in Jersey.  GST is charged at 5% on the majority of goods and services supplied in Jersey for local use, including imports. 

You'll know if you have been charged GST from your invoice or receipt.

GST taxed on goods and services

Registering for GST to import goods

If you are a business with a turnover of more than £300,000 then you must register with the Taxes Office. You can create an account using CAESAR on the customs website.

There are several GST schemes for business. Small businesses using the cash accounting and annual accounting schemes can also use the tour operator and motor trade ​margin schemes (if they are entitled to).

Registering for GST to import goods

Customs website

GST annual accounting scheme for small businesses

GST cash accounting scheme for small businesses

Complete your GST return and how to pay

GST registered businesses collect the tax from their customers and then pay it to Revenue Jersey once a quarter. If you’re not GST registered then you can’t charge GST or reclaim the tax. 

Completing your GST return

GST retail scheme

​If you sell a lot of high volume, low value goods, the GST retail scheme allows you to account for your total quarterly sales instead of your individual sales, reducing your accounting and book-keeping costs.

GST retail scheme

Visitor refund scheme for retailers

The scheme means you can zero-rate goods worth £300 or more, provided that they are bought by a visitor to Jersey.

GST refunds for Jersey retailers​

​Non-Jersey company importing to a Jersey customer

​Your customer (the person or company importing the goods or services) must pay GST to Jersey Customs using CAESAR. If the goods are being shipped, then they will be held by Customs until they (or you) declare the value and pay the GST. Your customer will need the shipper's Consignment Line Code in order to have the goods released.

Importing goods and paying GST

GST registered companies

​Their GST registration must be on their receipts and invoices. Revenue Jersey does not keep a public list of registration numbers.

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