Skip to main content

Delays to response times: It is taking longer than usual for us to answer calls and myIR messages. This is because of the demand for COVID-19 business support, and the impact COVID-19 is having on our teams. We appreciate your patience and will respond as soon as we can. If possible, please contact us through your myIR account. Log in to myIR

COVID-19 Support Payment (CSP): Applications for the CSP are now closed. Due to the large number of applications for the CSP, there may be a delay in approving some applications. Find out more about the CSP

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

When you need to register

Overseas businesses, online marketplaces and redeliverers need to register for GST when their total supplies of goods and services to New Zealand consumers either:

  • were NZ$60,000 or more in the last 12 months
  • will exceed NZ$60,000 in the next 12 months.

Total supplies are all sales to New Zealand consumers that GST applies to, including:

  • low value goods valued at NZ$1,000 or less each
  • online services and digital products such as e-books, software downloads and streamed movies and music
  • services such as delivery, insurance and your fees.

Goods valued at over NZ$1,000 are not included in your total supplies.

Determining if you meet the registration threshold

You will need to include all amounts charged to New Zealand consumers including delivery, insurance and any other fees.

Do not include supplies to New Zealand GST-registered businesses.

If your business sells goods and services through branches or divisions in separate locations, you must register for GST when the combined sales exceed NZ$60,000.

Branches or divisions may apply to register separately so they can file their own GST returns if they have their own accounting system. 

When you may not need to register

You may not need to register if your supplies exceed the NZ$60,000 threshold in a 12-month period, but you do not expect them to in the following 12 months. You will need to provide information to support this.

If you only supply to New Zealand GST-registered businesses, you do not need to register.

If you are already registered for GST, you do not need to register separately for any low value goods you supply.

Last updated: 28 Apr 2021
Jump back to the top of the page