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Queen Elizabeth II Memorial Day, Monday 26 September Our phone lines and offices are closed, but you can still get in touch with us. Find out more

Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

Changes to the myIR login screen are coming You will not be able to use myIR between 1pm Saturday 8 October and 8am Monday 10 October. This is so we can update our external authentication system. From Monday 10 October the myIR login page will have a new look and feel, but the login process will not change.

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.

A consumer is a person who buys low value goods delivered to New Zealand and:

  • is not registered for New Zealand GST
  • is registered for GST and uses the low value goods for personal use.

Fine metals are exempt from GST. Alcoholic beverages and tobacco products are subject to excise taxes and GST at the border regardless of their value. Don't include these products when determining if you need to register for GST, as these rules haven't changed.

Do I need to register, collect or return GST as an overseas business selling goods in New Zealand?

This tool can help you work out if you need to register for, collect and return GST on sales in New Zealand.
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Last updated: 11 Jan 2022
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