Paying GST and ISE fees

​​​​Who collects GST and ISE fees

Revenue Jersey collects:

• domestic Good and Services Tax (GST), for goods and services bought in Jersey
  
• International Service Entities (ISE) fees​, for businesses registered as an ISE
  

GST paid on imported goods (import GST) is collected by Customs and Immigration.​

​How GST works for businesses​

GST for online ​​shopping and imported goods

About International Service Entities (ISEs)

Online

Pay domestic GST or​ ISE fees

Pay Customs import GST 

Internet banking (only for domestic GST and ISE fees)

You can use internet banking to pay domestic GST due on your return or ISE fees.

If you're paying:

• domestic GST, quote your 7 digit GST registration number as your reference
  
• ISE fee, quote your 7 digit ISE registration number as your reference
  

You can't specify which GST period you're paying when using internet banking. Your payment will be set off against the earliest ou​tstanding year.

Phone (only for domestic GST and ISE fees)

You can make a card payment over the phone to pay for domestic GST or ISE fees.

Call + 44 (0) 1534 440235 Monday to Friday, 9am to 5pm.

Pay by cheque

You can post a cheque to pay for domestic and import GST or ISE fees.

Domestic GST or ISE fees

Your cheque must be payable to the Treasurer of the States and include:

• your name
• GST or ISE registration number
• the period you are paying

Revenue Jersey
PO Box 56
St Helier
Jersey
JE4 8PF

Customs import GST

Your cheque must be payable to the Treasurer of the States and include:

• your name
• your customs invoice number
  

Goods Control
Jersey Customs and Immigration Service
Maritime House
La Route du Port Elizabeth
St Helier
Jersey
JE1 1JD

Paying import GST for a business

How you pay GST on imported goods depends ​if your business is GST registered and Customs approved.

The personal de minimis amount does not apply to businesses.