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Once you have registered for GST, file GST returns quarterly and ensure the correct information is provided to customers and included on customs documents.


You will need to provide a receipt to consumers if you have charged them GST on some or all of the goods in a transaction. This receipt can then be used as evidence for the New Zealand Customs Service that GST has already been charged and paid on the goods.

The receipt must include the:

  • name and GST number of the supplier
  • date of the supply
  • issue date of the receipt (if different from the date of the supply)
  • description of the goods supplied
  • price paid for the goods and the amount of GST included, which may be expressed in a foreign currency
  • list of which goods have had GST charged.
Last updated: 23 Nov 2023
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