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

GST Dates

SEP 28

Your GST return and payment is due for the taxable period ending 31 August.
OCT 28

Your GST return and payment are due for the taxable period ending 30 September.
NOV 30

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

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
your taxpayer identification number (TIN) from your country of residence
your GST application details.

If you do not have an IRD number for your business or organisation, you need to make one to be able to register for GST.

In myIR, go to 'I want to...'

Under 'Registration, application and enrolment' select 'Register for GST as an overseas business'

If you are registering from the USA, the ZIP code field is formatted to accept 9 digits for all states. If your ZIP code is 5 digits, add zeros to the end to make it 9 digits.

Follow the prompts to complete your 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 and issue you a GST number. If we need more information, we will contact you.

Your GST account will show in myIR once we have confirmed your registration.

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

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.

Te rēhita mō te GST o ngā rawa kawemai iti te uara, ngā ratonga mamao, ngā ratonga pānui tuihono rānei Register for GST on low value imported goods, remote services or listed services