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Since 1 October 2016 non-resident businesses meeting the GST registration criteria are expected to charge and return GST on any remote (including online) services they supply to customers who reside in New Zealand.
As a non-resident business you are expected to register for GST when:
- you exceed or expect to exceed the GST threshold, and
- your customer is a resident in New Zealand, and
- you supply a qualifying remote service.
New Zealand GST-registered businesses
As a New Zealand GST-registered business you will not be charged GST on these supplies if:
- the supplies you are buying are part of your taxable activity, and
- you advise the non-resident supplier you are GST-registered.