Register for GST on low value imported goods, remote services or listed services

GST Dates

MAY 28

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

Your GST return and payment is due for the taxable period ending 31 May.
JUL 28

Your GST return and payment is due for the taxable period ending 30 June.

All GST dates

Follow these steps to register for GST on low value imported goods, remote services or listed services.

Before you start

You will need your:

customer registration information
Taxpayer Identification Number from your country of residence
GST application details.

Register for GST online

You can use our online non-individual registration service to register for GST.

If you are registering from the USA

The ZIP code field has been formatted to accept 9 digits for all states. If your ZIP code is 5 digits long, add zeros to the end to make it 9 digits.

Non-individual registration

Other ways to do this

You can download our form and email it to us at [email protected]

Registration of non-resident for GST on low-value imported goods, remote services and/or listed services IR994 Mar 2024 (PDF 54KB) Download form

What happens next

We will process your registration within 5 working days and issue you a GST number.

Your responsibilities

Your business will need to file returns and pay GST to us in myIR on a quarterly filing frequency.

Set up a direct debit authority to pay GST, or there are other payment options.

Paying from overseas

To register for myIR, one of the contact persons named in your GST registration from your business will need to follow the instructions we provide with your GST number.

If you start supplying goods or services in New Zealand other than remote services, low value imported goods or listed services, you will need to change to either monthly, 2-monthly or 6-monthly filing.