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Commentary

Services supplied to overseas customers – key concepts (Jersey)

25 Jersey

Most services supplied to customers established outside Jersey are zero rated.

Businesses that mainly provide services to non-Jersey established customers may register as an International Service Entity (ISE). A business that chooses to register as an ISE does not have to register for GST in the normal way. The business cannot charge or be charged GST and it will pay a flat rate annual fee rather than accounting for GST in the normal way.

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