Tāke hokohoko (GST) GST (goods and services tax)

Overview of how GST works for buyers and sellers of goods and services.

If you supply goods or services you might need to register for GST. Find out if you need to register and how to do it.

Specific accounting rules that apply to exempt, zero-rated and special supplies.

How taxable supply information works.

You can claim GST on supplies you receive for your business.

When you acquire a good or service, you need to make adjustments based on how much it will be used, or is available to use, in your business

How to file your GST return, pay GST or get a refund.

You can change your GST filing frequency or accounting basis. In some situations you must change.

The GST rules for businesses that are not New Zealand residents for GST purposes (overseas businesses) depend on the circumstances of the business.

If you have many GST-registered entities, you can form a GST group to reduce compliance costs.

You can cancel your GST registration if things change in your business or organisation. In some situations you must cancel your registration.