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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Impact of the reverse charge mechanism on the GST registration (FOI)

Impact of the reverse charge mechanism on the GST registration (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 07 February 2025.
Prepared internally, no external costs.

Request 679723417

What resources are available to the public that explain the impact of the reverse charge mechanism on the GST registration threshold for local businesses?

Response

The information requested is publicly available and is therefore exempt under Article 23 of the Freedom of Information (Jersey) Law 2011.

Information on reverse charging can be found on the following gov.je pages:

Keeping records and accounts for GST.gov.je

Supplying goods and services from outside Jersey (GST).gov.je

GST registration thresholds.gov.je

GST glossary.gov.je

Article applied 

Article 23 - Information accessible to applicant by other means

(1) Information is absolutely exempt information if it is reasonably available to the applicant, otherwise than under this Law, whether or not free of charge.

(2) A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant where the applicant may obtain the information.​

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