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Jersey - VAT registration guide

Contributed by Anthony Chandlen, PKF bba Jersey, Channel Islands

GST registration threshold – local establishment	Taxable turnover (ie standard-rated and zero-rated) exceeding £300,000 in the previous 12-month period (ie the retrospective view) or expected to exceed £300,000 in the next 12 months (under the prospective view). �� It is possible for a business whose taxable turnover is wholly made up of zero-rated supplies to apply to be exempt from registration.

GST registration threshold – no local establishment	Certain services are deemed to be supplied in Jersey, even where the supplier does not belong in Jersey. Jersey's regulations mirror the provisions of EU Directive 2006/112/EC ('the Principal VAT Directive') on the place of supply of services. Where the registration threshold is met, the non-established business will be required to register. �� Foreign retailers and online marketplaces with no establishment in Jersey are required to register for GST in Jersey if the annual aggregated customer value of their supplies