1. Which business expenses are generally eligible for GST refunds in Jersey?

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.

2. What are the criteria to claim a GST refund 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.

3. How are GST refund applications submitted in Jersey?

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

4. Are there multiple GST rates applied in Jersey?

No, unlike nearby France and the United Kingdom, there is only one Jersey GST rate applied to supplies of goods and services subject to Jersey GST and there are no reduced Jersey GST rates.

5. Can digital or scanned copies of invoices be used for GST refund claims in Jersey?

No, original invoices will need to be submitted as part of a Jersey GST refund application. 

6. Which documents should be included in a GST refund application in Jersey?

The following documents should be included in a Jersey GST refund submission: invoices for which a refnd is requested, a valid tax certificate, completed application form and documents for your appointed agent (if applicable -e.g., if you have appointed VAT IT as your agent).