Online sellers and electronic interfaces to charge GST once over registration threshold
The Channel Islands territory of Jersey will impose Goods and Services Tax collections and reporting obligations on non-resident e-commerce sellers from 1 January 2023. There will be a compulsory registration threshold of GBP 300,000. Affected online stores may register voluntarily of the 2023 implementation.
The measure was announced this week as part of the 2022 Budget. It will also apply to facilitating marketplaces who will be expected to act as the deemed supplier for GST purposes.
Jersey GST is levied at 5%.
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