Jersey is getting ready for the introduction of a consumption tax in the form of a goods and services tax (GST) in 2008. The Channel Islands (States of Jersey and Guernsey) are not part of the territory of the EU for VAT purposes and, on that ground, do not have to comply with the provisions of the EU VAT Directive. Nonetheless, the proposed Jersey GST Law has several features in common with the EU VAT Directive. In this article, the author describes some of the most important features of the proposed GST legislation.