Overseas retailers registered for GST (FOI)

Request

Please provide the full list of large overseas retailers which have registered to charge GST from 1 July 2023.

Response 

The GST register is taxpayer confidential information. It is exempt from publication under Article 29 of the Freedom of Information Law, which states that information is absolutely exempt if the disclosure is prohibited by an enactment. Article 8 of the Revenue Administration Law (2019) prohibits the disclosure of any information obtained under a Revenue Law, including the GST Law, for any purpose other than that for which it was obtained.

Revenue Jersey is able to confirm that 23 GST registrations have been received in 2023 from overseas retailers. There will be online retailers that voluntarily registered prior to this year, and some retailers will not have yet registered. 

Registered online retailers will charge GST at the point of sale from 1 July 2023. It will be evident to customers at the point of sale whether or not GST is being charged.

Article applied 

Article 29 - Other prohibitions or restrictions

Information is absolutely exempt information if the disclosure of the information by the scheduled public authority holding it –

(a) is prohibited by or under an enactment;

(b) is incompatible with a European Union or an international obligation that applies to Jersey; or

(c) would constitute or be punishable as a contempt of court.