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).
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It is possible for a business whose taxable turnover is wholly made up of zero-rated supplies to apply to be exempt from registration. |
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| 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 |
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Web page updated on 24 Apr 2024 08:00