GST for overseas businesses

GST Dates

JAN 15

Your GST return and payment is due for the taxable period ending 30 November.
JAN 29

Your GST return and payment is due for the taxable period ending 31 December.
FEB 28

Your GST return and payment is due for the taxable period ending 31 January.

All GST dates

What

A tax added to the price of most goods and services, including imports.

Who

People who buy and sell goods and services. You might need to register for GST if you sell goods or services.

Rate

15%

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 5 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

A non-resident business carrying on a taxable activity and supplying goods or services in New Zealand, may need to register for GST.

Supplying remote services into New Zealand

A non-resident business supplying remote services from outside New Zealand to a New Zealand resident customer may be required to register for, collect and return GST on these supplies. This registration means it will generally only account for GST on its sales in its 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.

Supplying listed services in New Zealand

From 1 April 2024, overseas based online marketplace operators facilitating the sale of listed services must register for, collect and return GST when the service is performed, provided, or received in New Zealand. This will apply whether the seller is GST-registered or not.

GST-changes

Claiming GST if you do not make taxable supplies in New Zealand

A non-resident business not making taxable supplies in New Zealand may be able to register for GST as a non-resident business claimant and claim back GST charged on New Zealand business expenses, if eligible.

What you need to do once registered for GST

Your business will need to file returns and pay GST, if paying GST applies to you.

Paying from overseas

Pages in this section

Supplying goods or services in New Zealand A non-resident business carrying on a taxable activity and supplying goods or services in New Zealand, may need to register for GST.
Supplying remote services into New Zealand A non-resident business supplying remote services from outside New Zealand to a New Zealand resident customer may be required to register for, collect and return GST on these supplies. This registration means it will generally only account for GST on its sales in its GST returns.
Supplying low value imported goods 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.
Claiming GST if you do not make taxable supplies in New Zealand A non-resident business not making taxable supplies in New Zealand may be able to register for GST as a non-resident business claimant and claim back GST charged on New Zealand business expenses, if eligible.

Te tāke hokohoko mō ngā pakihi o tāwāhi GST for overseas businesses