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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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GST options for small businesses

Annual and cash accounting schemes

Two schemes have been designed to make GST more manageable for small businesses. They enable firms to only pay GST when their customers pay them, and to submit one return per year.

GST annual accounting scheme for small businesses

Using the GST annual accounting scheme, you only need to submit one GST return per year. Find out more

GST cash accounting scheme for small businesses

Find out about the cash accounting scheme, where you don't pay GST on sales until your customers have paid you

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