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Budget 2024 | The Government has confirmed changes to personal income tax, the independent earner tax credit, in-work tax credit, and the minimum family tax credit. Find out more: Personal income tax threshold changes

Sellers, online marketplaces, redeliverers and personal shopping services need to check if they must charge GST.

You may need to register for and charge GST if you are supplying goods to New Zealand consumers as:

  • a seller directly by phone, mail order or online
  • an online marketplace that facilitates transactions between sellers and consumers
  • a redeliverer that offers mailbox redelivery
  • personal shopping services from countries other than New Zealand.

Who must charge GST

Only 1 entity is required to charge GST on a sale.

  • If an online marketplace operator is responsible for GST on a sale, then the seller will not be responsible for GST.
  • If an online marketplace operator or seller is responsible for GST on a sale, then a redeliverer will not be responsible for GST.
  • If a New Zealand resident agent makes supplies of taxable goods on behalf of a non-resident principal, the agent will be responsible for the GST as long as the principal and agent have an agreement.

Customs brokers and transporters

Customs brokers and transporters are also indirectly affected as they provide a service to suppliers who must charge GST.

The overseas business may ask the New Zealand transporters and customs brokers in the country where the goods are supplied to give them GST-related tax information. This makes sure the import documents are completed correctly.

Last updated: 23 Nov 2023
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