Extension of the Scope of Jersey Goods and Services Tax: Guidance Published

Following recent updates, the Government of Jersey has written to notify the BRC that guidance has now been published in relation to the extension of the scope of Jersey’s Goods and Services Tax to retailers based outside Jersey. The information provided is below.

 “GOODS AND SERVICES TAX (GST) : Extension of the Scope of Jersey GST to Retailers Based Outside Jersey 

 Further to my letter of 2 August, I am please to let you know that the guidance is now published on our website on the extension of the scope of Jersey’s GST to retailers based outside Jersey. 

The guidance can most easily be found by typing “gov.je/OverseasRetailers” in the address bar of your search engine. 

This guidance has been developed in partnership with a number of business representative: I am grateful for their contribution. 

Affected businesses will need to register for GST in Jersey by 30 June 2023 and will need to start charging (5%) GST on supplies of goods made on or after 1 July 2023.  Early registration is permitted. 

I should be grateful for your continued help in bringing these developments to the attention of your members who may supply goods to private individuals (“business to customer” transactions) in Jersey.”