Request for Information for the Proposed Goods and Services Tax (GST) Administration System for the States of Guernsey Revenue Services

Description

In November 2024, the States of Guernsey approved a comprehensive programme aimed at introducing a broad-based Goods and Services Tax (GST), alongside targeted reforms of the personal income tax system and modernisation of Social Security Contributions. These measures are designed to raise additional revenue to ensure the sustainability of public finances while enhancing fairness, resilience, and alignment with international tax standards. The Revenue Service department will be responsible for administering this new tax with minimal friction for businesses. While the department has an existing technical architecture to support income tax and social security contributions processes, no functionality currently exists for the administration of GST. To effectively administer GST, a comprehensive end-to-end solution must be defined, designed, and implemented. The high-level solution requirements outlined in this document will serve as a foundation for developing detailed requirements, facilitating the progression to the design and implementation phases. Stakeholders include local & offshore businesses, internal Revenue Service staff, finance teams, and policymakers. Their diverse needs—ranging from intuitive self-service portals to comprehensive audit trails—must be balanced within a modular, scalable architecture capable of evolving alongside legislation and business requirements.