The Goods and Services Tax (Jersey) Law 2007, as amended (the "Law") and the Goods and Services Tax (Jersey) Regulations 2007 make provision for goods and services tax ("GST") to be charged in Jersey.

GST is a form of sales (or consumption) tax and is similar to the English version of VAT system.

Under the Law, GST must be charged on the supply of goods and/or services in Jersey if the supply made by a taxable person in the course (or furtherance) of a business carried on by that taxable person.

Under the Law, GST must also be charged on the importation into Jersey of goods from outside Jersey.

For more information on GST please follow the PDF link in the right hand column.