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When a business must register for GST

​Should I be registered?

You must register for GST if:

  • your business has made taxable supplies of £300,000 or more in the preceding 12 months. (Taxable supplies include goods and services that are taxed at both the standard and the zero-rate for GST - if the turnover from these goods and services was £300,000 then you should register.)
  • there are reasonable grounds to believe that the value of your taxable supplies in the coming 12 months is likely to exceed £300,000

You are liable for any GST that should have been collected from the date you were first required to register, whether or not you registered on that date.

For more information on the types of goods that are standard or zero-rated, see 'Which goods and services are taxed under GST?'

GST taxed on goods and services

All the goods I sell are zero-rated. Do I still need to register?

If your company only makes zero-rated sales, you can apply to be exempt from registering for GST.

If we exempt your company from registering, you won't be required to complete GST returns or charge GST on the supplies you make. However, you won't be able to recover any input tax or import tax that you are charged by other companies.

For more information on the exemption process, see Schedule 1, paragraph 20 of the GST law.

Goods and Services Tax (Jersey) Law 2007 on Jersey Law website

Can I register for GST if my taxable turnover is below the threshold?

If you have an established business in Jersey which makes supplies of less than £300,000 in any 12 months, you can apply for voluntary registration.

Being registered means you can recover any GST you incur on purchases and expenses for your business. You will, however, have to charge GST on the supplies you make and maintain books and records as detailed in the factsheet.

Before you apply for voluntary registration, you should carefully consider whether it will be beneficial to your business and discuss it with a professional tax advisor (the Taxes Office will not be able to help you find one).

The only supplies I make are exempt. Do I still need to register?

No. If the only supplies of goods or services you make are exempt, you don't need to register for GST.

Is it me or my business that needs to register for GST?

The 'registered person' for GST is the legal entity that owns your business, such as the:

  • sole proprietor
  • partnership (including husband and wife partnerships)
  • limited company

Each registration covers all of the business activities of the registered person.

If I am registered for UK VAT, will this affect my GST registration?

No - UK VAT is entirely separate from GST registration.

I am taking over a business. Do I need to register again?

If the business you are taking over is trading at a level above the threshold for registration, then you will need to register. It doesn't matter whether or not the last owner was registered.

Your effective date of registration will be the day you take over the business.

Can I charge my customers GST even if I am not registered?

If you are not registered for GST:

  • you must not charge GST to your customers
  • you can't reclaim any GST incurred on your business expenses

If you are not registered but are required to be, and you charge GST to your customers, you will be in breach of the GST law.

What must I do once I am registered?

Once registered, you must charge GST to your customers on all standard-rated items.

You will be required to make GST returns and pay any GST due within one month of the end of the quarterly period to which it relates. If you fail to do so you may have to pay a financial penalty, together with any interest on the GST you haven't paid.

You will also have to maintain records of transactions for at least six years following the period to which they relate.

For more information on what is required when you submit your GST return, see 'Your GST return'.

Your GST return

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