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Goods and Services Tax (GST) on invoices
The Goods and Services Tax (GST) is a tax on sales of goods and services in Jersey. GST is charged at 5% on the majority of goods and services supplied in Jersey for local use, including imports.
Legal services provided by Viberts to an individual who resides in Jersey will incur GST. If the individual does not reside in Jersey, no GST will not be included on their invoice.
Legal services provided to a company in Jersey will incur GST. Companies registered outside of Jersey do not pay GST. If a company is registered as an International Service Entity (ISE) then no GST will be incurred.
However, where a company which is registered as ISE is paying an invoice on behalf of an employee i.e. for a compromise agreement, the company will be invoiced for the GST as the employee themselves are not an ISE. Any questions with regard to this issue should be made to the Jersey Tax Department directly on +44 (0)1534 440555.