Guernsey
GGGuernsey has no VAT or GST today and is outside the UK VAT area; the States approved a 3% GST in October 2026 for introduction from the first quarter of 2029, and no e-invoicing obligation was found.
Guide reviewed .
Invoicing and electronic documents
Planned Goods and Services Tax (GST)
A consumption tax at 3% approved as part of the 2026 tax reform package, with consumption tax changes from the first quarter of 2029. No GST invoicing or e-invoicing rules have been published in the sources reviewed.
Not yet specified · Official source: States of Guernsey · tax reform
Peppol
Guernsey is not listed on OpenPeppol’s Peppol Authorities page, so OpenPeppol acts as the authority.
Peppol BIS Billing 3.0 · Official source: OpenPeppol · Peppol Authorities
Guernsey invoices carry no VAT or GST today, and no Guernsey e-invoicing rule was found. Peppol use is a choice made with each trading partner, for example UK customers preparing for the UK’s 2029 VAT e-invoicing requirement.
No GST registration or invoicing rules were found in the published material. The October 2026 decision set the rate at 3%, lower than the 5% proposed in January; see the States of Guernsey’s tax reform page.
Legal guide
Consumption tax
No VAT or GST todayThere is no VAT in the Channel Islands, and they are outside both the UK and the EU for VAT purposes.
Official source: HMRC · VAT place of supply of goods manual, territory of the UK (VATPOSG2300)B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe States of Guernsey’s tax reform pages describe the GST rate and timing but no invoicing or e-invoicing requirements. Businesses should watch for GST legislation and guidance before 2029.
Official source: States of Guernsey · tax reformUK 2029 VAT e-invoicing
Not applicable to GuernseyThe UK requirement concerns UK VAT invoices, and Guernsey is outside the UK VAT area. Guernsey businesses registered for UK VAT should check the UK rules for those invoices.
Official source: HMRC · VAT place of supply of goods manual, territory of the UK (VATPOSG2300)
Timeline
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Tax reform policy letter published
The Policy & Resources Committee proposed a 5% GST, with early 2028 as the earliest start, for a decision by the States.
Official source: States of Guernsey · tax reform policy letter, 12 January 2026
Peppol in Guernsey
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.