Sellers, online marketplaces and redeliverers need to register for GST when their total supplies of low value goods to New Zealand consumers either:
- were NZ$60,000 or more in the last 12 months
- will exceed NZ$60,000 in the next 12 months.
Total supplies are all sales to New Zealand consumers that GST applies to, including:
- low value goods valued at NZ$1,000 or less each
- online services and digital products such as e-books, software downloads and streamed movies and music
- services such as delivery, insurance and your fees.
Goods valued at over NZ$1,000 are not included in your total supplies.
Determining if you meet the registration threshold
You will need to include all amounts charged to New Zealand consumers including delivery, insurance and any other fees.
Do not include supplies to New Zealand GST-registered businesses.
If your business sells goods and services through branches or divisions in separate locations, you must register for GST when the combined sales exceed NZ$60,000.
Branches or divisions may apply to register separately so they can file their own GST returns if they have their own accounting systems.
When you may not need to register
You may not need to register if your supplies exceed the NZ$60,000 threshold in a 12-month period, but you do not expect them to in the following 12 months. You will need to provide information to support this.
If you only supply to New Zealand GST-registered businesses, you do not need to register.
If you are already registered for GST, you do not need to register separately for low value goods you supply.