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If you get imported services you need records that help you work out the value on which GST should be returned.

An imported service is when someone overseas supplies services to a New Zealand resident.

If you get imported services, you’ll need to keep good records to work out the correct value on which GST should be charged. You need the following information:

  • the name and address of the supplier
  • the date on which, or the period during which, the supply was received
  • a description of the services supplied
  • the consideration for the supply
  • the time by which payment of the consideration for the supply is due
  • the amount of any salary or wages and interest excluded from the consideration for the supply.

‘Consideration’ is the total amount, including GST, paid or payable to a supplier for a supply of goods or services. Consideration can be money or non-monetary, for example goods or services.