GST for overseas businesses

GST Dates

MAY 8

Your GST return and payment is due for the taxable period ending 31 March.
MAY 29

Your GST return and payment is due for the taxable period ending 30 April.
JUN 28

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

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 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.

Paying from overseas

Pages in this section

Registering for GST as an overseas business If you're a non-resident business who carries on a taxable activity supplying goods or services in New Zealand, you may be required to register for GST under New Zealand's domestic rules.
GST on remote services Overseas businesses meeting the GST registration rules are expected to charge and return GST on any remote services they supply to persons resident in New Zealand.
GST on 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.