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Guernsey and VAT

The relationship of Guernsey (and Jersey) with the European Community is set out in Protocol 3 of the United Kingdom's Treaty of Accession. Guernsey is within the Customs territory of the Community, but NOT within the Fiscal territory of the Community. Guernsey does not have a VAT regime and therefore, Guernsey traders do not have VAT registration numbers.


Exports to Guernsey can be zero rated in the same way as exports to destinations outside the European Community.

How can I claim back my VAT?

All VAT enquires should be directed to H M Revenue and Customs on 0300 200 3700 or by following the guidance issued by H M Revenue and Customs which can be found on their website here - VAT: Export of goods from the United Kingdom

Customs & Excise Division

Guernsey Border Agency, New Jetty,  White Rock,  St Peter Port,  Guernsey,  GY1 2LL,  Channel Islands
Tel: 44 1481 741450 Email: customsandexcise@gba.gov.gg

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