Domestic supplies (Jersey)
States of Jersey apply a retrospective and prospective testing approach in determining the need to register for GST. Under the retrospective approach, a person making taxable supplies of goods or services in Jersey that exceed the taxable turnover amount of £300,000 in the previous 12-month period has a legal obligation to register, charge and account for GST.
A Jersey GST registration is also required where taxable turnover forecast for the next 12 months exceeds £300,000 (under the prospective view). Documents may be required to support the forecast view.
Failure to register for GST may result in fines being imposed (see 25.12).
It is possible for a business whose taxable turnover
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Web page updated on 17 Mar 2025 17:34