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.