Jersey
JEJersey is outside the UK VAT area and levies its own Goods and Services Tax (GST); Revenue Jersey prescribes GST invoice content but no e-invoicing obligation was found, and the UK’s 2029 VAT e-invoicing plan does not cover Jersey GST.
Guide reviewed .
Invoicing and electronic documents
Goods and Services Tax (GST)
Jersey’s own consumption tax, with a standard rate of 5%. UK VAT is not charged on goods and services bought in Jersey. No GST e-invoicing platform was found.
GST invoices with prescribed content · Official source: Government of Jersey · GST on goods and services
Peppol
Jersey 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
Jersey invoices follow Jersey GST rules, not UK VAT rules. Revenue Jersey’s invoice direction prescribes what an invoice must contain but says nothing about its format, and computer records must be printable on request.
No Jersey e-invoicing obligation was found, so Peppol use is a choice made with each trading partner. Expect UK customers to ask for e-invoices as the UK’s 2029 requirement approaches.
Legal guide
GST invoices
Content prescribedA GST invoice must show the goods or services supplied, the supplier and customer, whether and to what extent GST is chargeable, the rate, the date of supply and the supplier’s GST registration number. Retailers in the GST Retail Scheme may issue simplified invoices unless a registered customer asks for a full one.
Official source: Government of Jersey · GST direction on the contents of invoicesRecords
Six yearsRegistered businesses must issue a GST invoice for taxable supplies and keep records of all transactions that affect GST for six years. Computer records must be printable on request by Revenue Jersey officers.
Official source: Government of Jersey · keeping GST books and recordsB2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedRevenue Jersey’s GST invoice direction and record-keeping guidance do not mention e-invoicing.
Official source: Government of Jersey · GST direction on the contents of invoicesUK 2029 VAT e-invoicing
Not applicable to Jersey GSTThe UK requirement concerns UK VAT invoices, and the Channel Islands are outside both the UK and the EU for VAT. Jersey 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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GST registration for overseas retailers
Overseas retailers and online marketplaces whose sales to Jersey consumers reach £300,000 in a rolling 12 months had to register for Jersey GST. Imports above £60 on which GST was not accounted for at sale became taxable at import.
Official source: Government of Jersey · GST for overseas retailers
Peppol in Jersey
- 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.