The GST rules for businesses that are not New Zealand residents for GST purposes (overseas businesses) depend on the circumstances of the business.
There are 4 types of GST registration for non-resident businesses depending on the circumstances and extent of the activity undertaken in New Zealand.
Supplying goods or services in New Zealand
Overseas businesses carrying on a taxable activity supplying goods and services in New Zealand may be required to register for GST under New Zealand’s domestic rules. This may happen if you make taxable supplies and you have to account for GST on your sales and claim GST on your business expenses.
Supplying remote services into New Zealand
Overseas businesses supplying remote services from outside New Zealand to a New Zealand resident customer may be required to register for and return GST on these supplies. This registration means that you will generally only account for GST on your sales in your GST returns.
Supplying low value imported goods into New Zealand
From 1 December 2019 overseas businesses that sell low value goods to consumers in New Zealand may need to register for, collect and return GST.
Overseas business claimants
Overseas businesses not making taxable supplies in New Zealand may be able to claim back GST charged on your New Zealand business expenses if you meet certain conditions.