What does the visitor refund scheme mean 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 |
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How does the GST retail scheme help me? | If you sell a lot of high volume, low value goods, the GST retail scheme enables you to account for your total quarterly sales instead of your individual sales, reducing your accounting and book-keeping costs.
GST retail scheme |
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Is GST collected on goods I import into Jersey? | Yes, although how you pay, and whether you benefit from the de minimus depends on whether you're Customs-approved and GST-registered.
How to pay GST |
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I am a non-Jersey company importing to a Jersey customer - what do I have to do? | 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 |
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As a business, how do I register for GST to import goods? | If you are a Jersey business wanting to create an account with Customs you can do so using CAESAR on the customs website.
Customs website |
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How do I pay GST on the sales I've made? | GST-registered businesses collect the tax from their customers and then pay it to the Taxes Office once a quarter. If you are not GST-registered then you cannot charge GST or reclaim the tax. |
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Should I be registered for GST? | If you are a business with a turnover of more than £300,000 then you must register with the Taxes Office. |
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There are several GST schemes for businesses - can I use more than one? | Yes. 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). GST annual accounting scheme for small businesses GST cash accounting scheme for small businesses |
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How do I complete my GST return? | Completing your GST return
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How can I find out if a company is GST-registered? | Their GST registration must be on their receipts and invoices. The Taxes Office does not keep a public list of registration numbers.
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