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Kimihia he parongo mo

Online trading tax implications IR1022

(published October 2013)

About this form

This factsheet tells you about your tax obligations if you sell goods or services online. When you're selling goods or services online, you have the same tax obligations as any other business.

PDF | 102kb | 2 pages

When to use this form

Use this factsheet if you are trading online (including online auctions and sales sites) either locally or offshore. It will help you decide if you need to file a tax return and be GST-registered, and tells you what to do if you need to correct your tax returns.

What you will need
After you finish

List of postal addresses for Inland Revenue >