Navigating GST in Jersey

This guide provides an overview of GST in Jersey, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Jersey.

Last Updated: January 2026
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2008

Jersey introduced GST only in 2008, making it a relative latecomer.

Jersey at a glance.

Standard rate

5% GST

Digital services GST

N/A

Mandate e-invoicing

Voluntary

Currency

Pound (GBP)

Zero-rated items

Exports of goods, housing/dwellings, medical prescriptions and international services

GST format

4-7 digits

Fiscal representation

N/A

Reclaiming GST in Jersey.

Foreign businesses that incur GST on eligible expenses in the Jersey may be able to reclaim it.

Who can reclaim?
Jersey applies the rule of reciprocity. This means Jersey allows GST refunds for foreign businesses, but only if they are based in approved countries.
Eligible countries include:
Claimable expenses:
Entertainment
5%
Accommodation
5%
Food, drink & restaurant services
5%
Entertainment 1 2
Hiring means of transport
5%
Fuel
5%
Public Transport
5%
Taxis
5%
Entertainment 2 1
Admission to fairs & exhibitions
5%
Training courses & seminars
5%
Goods
5%
Inter-company charges
5%
Office expenses
5%
Marketing costs
5%
Professional fees & AP invoices
5%
Entertainment 4
e-invoicing in Jersey.
Summary of the mandate in this country

B2G mandate in place

No

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

To be announced

B2B e-Invoicing model

N/A

Name of exchange infrastructure

No specific platform

Format(s) used

No official format (any e-invoice format by agreement).

FAQs

Generally all expenses incurred for business purposes are eligible for a refund of Jersey GST, other than those relating to goods and services that will be used to make a sale in Jersey.

A business would be able to claim a Jersey GST refund if the entity is not registered for GST in Jersey and if it does not make any taxable supplies that are subject to Jersey GST. Additionally, the business would need to be established in a country that allows reciprocal treatment of Jersy businesses in relation to VAT/GST refunds.

Jersey GST refund applications are submitted by sending the hard copy documents to the Jersey tax office.

Nearby countries.

Explore indirect tax information in these countries:

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