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Home / Tolley's EU and Global VAT /25 Jersey /Domestic GST (Jersey) / Non-business activities (Jersey)

Non-business activities (Jersey)

25 Jersey

In most cases, supplies not made by way of business will consist of:

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•�� purely private, personal or hobby activities of private individuals; and
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•�� supplies made by charities

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Tour operators margin scheme (Malta)

Option to tax (New Zealand)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Margin schemes: second-hand goods, and global accounting (France)

Time of supply – tax points (Germany)

Transfer of a business as a going concern (Belgium)

VAT deregistration (Indonesia)

VAT deregistration (Germany)

Appointing a fiscal representative (Austria)

Input tax credits generally (Canada)

VAT deregistration (Cambodia)

Consignment and call-off stock (Croatia)

Finland - VAT submission guide

Failing to register for GST on time (Australia)

Time of supply – tax points (Australia)

Refunds of GST to non-New Zealand businesses (New Zealand)

Refunds (Belgium)

Credit notes (Belgium)

Italy - VAT submission guide

Sweden - VAT registration guide

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