Online retailers registered for GST (FOI)

Request

Changes from 1 July 2023:

Online retailers that sell regularly to Jersey customers will be registered for GST and GST will be paid at the point of purchase, regardless of the total value of the order. 

If the retailer is not registered, GST will be paid when the goods arrive in Jersey if they are more than the de minimis value.

The GST de minimis value is reducing from £135 to £60.

A

Please provide a list of current online retailers that will be registered for GST as per above.

B

Also (and if a complete list is not possible) will this include?

• Amazon.Co.Uk
• Paypal
  
• EBay

Response 

A and B

The GST register is taxpayer confidential information. It is exempt from publication under Article 29 of the Freedom of Information Law, which states that information is absolutely exempt if the disclosure is prohibited by an enactment. Article 8 of the Revenue Administration Law (2019) prohibits the disclosure of any information obtained under a Revenue Law, including the GST Law, for any purpose other than that for which it was obtained.

Revenue Jersey is able to confirm that 23 GST registrations have been received in 2023 from overseas retailers. There will be online retailers that voluntarily registered prior to this year, and some retailers will not have yet registered. 

Registered online retailers will charge GST at the point of sale from 1 July 2023. It will be evident to customers at the point of sale whether or not GST is being charged.

Article applied 

Article 29 - Other prohibitions or restrictions

Information is absolutely exempt information if the disclosure of the information by the scheduled public authority holding it –

(a) is prohibited by or under an enactment;

(b) is incompatible with a European Union or an international obligation that applies to Jersey; or

(c) would constitute or be punishable as a contempt of court