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Qualifying for GST as an overseas business claimant

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To qualify to claim GST you must either:

  • expect the GST refund claim in your first GST taxable period to be more than $500
  • be likely to be liable for GST levied by the New Zealand Customs Service for the importation of goods (note that the $500 threshold does not apply here) since 1 October 2016.

You must also in your country or territory of residence either:

  • be registered for a consumption tax, for example GST or VAT
  • have a consumption tax which you are not required to be registered for, and you're carrying on a taxable activity with a turnover of more than NZ$60,000 in a 12-month period
  • do not have a consumption tax, and you're carrying on a taxable activity with a turnover of more than NZ$60,000 in a 12-month period.

To qualify to claim GST you must not:

  • make or be intending to make taxable supplies in New Zealand, and are not a member of or intending to become a member of a group of companies carrying on a taxable activity in New Zealand
  • have a taxable activity that includes providing services where it's likely the service will be received in New Zealand by someone other than those making taxable or exempt supplies.

If you are an overseas parent or branch of a person registered under New Zealand’s domestic rules

You may be treated as a separate person for these purposes and may also be registered under the non-resident GST business claimant rules if you meet the eligibility rules.

If you are an overseas business making taxable supplies in New Zealand

You cannot register under these rules. You'll need to register under the domestic GST rules.

If you start supplying goods or services in New Zealand

You'll need to let us know if you either:

  • start making taxable supplies in New Zealand
  • become a member of a New Zealand group of companies that makes taxable supplies in New Zealand.

This is because you will:

  • no longer meet the requirements to be a non-resident GST business claimant
  • need to charge GST on your New Zealand sales and income, as well as claim back the GST on your New Zealand purchases and expenses.

When you let us know, we will update your GST registration from a non-resident GST business claimant to a regular GST customer. 

Non-resident contractors

If your business performs services in New Zealand under a contract, you're a non-resident contractor. Non-resident contractors do not meet the requirements to register as a non-resident GST business claimant.