JE Goods and services tax (GST) Rates Jersey, Channel Islands — Goods and services tax (GST)

General VAT Rate Other Rates Local Currency
5% 0% Pound (GBP)

Jersey, Channel Islands's general VAT rate is 5%, with other rates including 0% that can apply to certain transactions. The Goods and services tax (GST) is administered by the Comptroller of Taxes (http://www.gov.je/taxesmoney) in Saint Helier.

Jersey, Channel Islands is a member of the Part of the EU for customs by agreement with the United Kingdom but not a Member State trading bloc, which may affect international VAT collection and regulations.

Jersey, Channel Islands's consumption tax is called the Goods and services tax (GST), which was introduced in May 2008.


Jersey, Channel Islands GST rates for 2017

Standard
5%
Other
Zero-rated and exempt

Flat rate International Services Entity (ISE) fee (predominantly financial services entities)


Jersey, Channel Islands GST return periods

Businesses in Jersey, Channel Islands that are required to collect tax from consumers must file regular tax returns with the Comptroller of Taxes in Saint Helier. Jersey, Channel Islands's GST return periods are:

Quarterly

Monthly (other periods on request)


Jersey, Channel Islands GST registration number format

Businesses in Jersey, Channel Islands that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Comptroller of Taxes, and will follow a certain format. The GST registration number format is 1234567.


Jersey, Channel Islands Goods and services tax (GST) Thresholds

These are the revenue thresholds at which businesses in Jersey, Channel Islands are required to start collecting and remitting tax.

Registration
GBP300,000

Recovery of GST by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Jersey, Channel Islands, taxation of a non-established business is: Yes (subject to conditions)


Jersey, Channel Islands VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Jersey, Channel Islands VAT refund program, more info can be obtained from the Comptroller of Taxes.


JE Goods and services tax (GST) Rates Jersey, Channel Islands Tax Sources & Citations

  • EN: Jersey, Channel Islands Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Jersey, Channel Islands's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Jersey, Channel Islands tax information on this page is incorrect or out of date.
Citations:
  1. Jersey, Channel Islands Comptroller of Taxes (http://www.gov.je/taxesmoney)
  2. Ernst & Young global VAT tax study, Jersey, Channel Islands (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/je-jersey