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Information and public services for the Island of Jersey

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

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How an ISE works

​​What is an international services entity (ISE)?

An international services entity (ISE) is a business that mainly serves non-residents of Jersey and is therefore exempted from GST.

ISE listing

As an ISE:

  • you do not have to register for GST in the normal way
  • you cannot charge or be charged GST (and you can choose to be listed on the Taxes Office website so that your suppliers are aware of this)
  • your business pays a flat rate annual fee rather than accounting for GST in the normal way (ie by quarterly GST returns)

What types of businesses can be treated as ISEs?

Businesses that can be listed by the GST team only:

  • banks
  • trust company businesses
  • fund services
  • business and fund functionaries

Businesses that can be listed by the GST team and authorised trust companies:

  • collective investment funds
  • unregulated funds and companies / partnerships and trustees of trusts that do not form a link in a value chain leading to consumption of goods or services by individuals resident in Jersey

What happens if I don't register as an ISE?

Becoming an ISE is optional, and if your business decides not to register the normal GST rules apply:

  • you must register for GST if your business has an annual taxable turnover over £300,000
  • you can register for GST voluntarily if your business has an annual taxable turnover under £300,000

A business cannot be registered for GST and be an ISE.

Registering your business for GST

How do I register an ISE?

For information on how to register or renew an ISE, see the 'Register or renew an ISE' page.

Register or renew an ISE

Dealing with suppliers

If I register as an ISE, what must I do to stop suppliers charging me GST?

ISEs are issued with an end user relief certificate (EURC).

Once you have received your EURC, you should inform your suppliers and send them a copy of your EURC if they ask for it.

If you have authorised us to include your ISE listing on this website, your supplier will be able to verify that you are registered as an ISE.

If your ISE is listed by a trust company, you will not be issued with an EURC. Your suppliers will need to ask for written confirmation by the trust company that you have been listed as an ISE.

If a supplier charges me GST, can I reclaim it?

If an ISE incurs GST it can recover the tax by submitting a claim form to the GST team.

However, goods supplied to an ISE for onward supply in the same state in Jersey are not exempt from GST.

GST Claim for Refund International Service Entity or Charity on Business-to-Business website

Advice for trust companies

Key definition: 'vehicle'

A vehicle is an entity (other than a trustee) that is administered by a trust company.

Article 2 (4) of the Financial Services (Jersey) Law 1998 on Jersey Law website

If you provide company secretary services to businesses outside Jersey

If your trust company provides company secretary services to a business outside Jersey, it is administering that business and should count it in the number of vehicles it administers when applying for its ISE listing.

For the business outside Jersey to be eligible to be listed as an ISE, it must meet the conditions set out in Article 60 of the GST 2007 law. The conditions do not depend on the place of establishment of the company.

Do I have to include all the vehicles I administer when working out the fee?

No. You should include only the vehicles that are eligible for ISE status, unless they have listed and paid the fee in their own right. There is no fee for trusts.

GST laws governing ISEs

Legal guidance can be found in Articles 56A to 66 of the GST law 2007, and the GST (ISE) Regulations 2008.

Goods and Services Tax (Jersey) Law 2007 on Jersey Law website
Goods and Services Tax (ISE) (Jersey) Regulations 2008 on Jersey Law website
Financial Services (Jersey) Law 1998 on Jersey Law website

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