A non-resident business not making taxable supplies in New Zealand may be able to register for GST as a non-resident business claimant and claim back GST charged on New Zealand business expenses, if eligible.
To qualify to claim GST you must expect the GST refund claim in your first GST taxable period to be more than $500.
In your country or territory of residence 1 of the following must apply:
- You're registered for a consumption tax, for example GST or VAT.
- There is a consumption tax but you're not required to be registered for it, and you're carrying on a taxable activity with a turnover of more than NZ$60,000 in a 12-month period.
- There is no 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're 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 business claimant rules if you're eligible.
If you're 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 be eligible to be a non-resident 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'll update your GST registration from a non-resident business claimant to a GST registration under New Zealand's domestic rules.
Non-resident contractors
If your business performs services in New Zealand under a contract, you're a non-resident contractor. You can also register for GST as a non-resident business claimant, if eligible.
Contact us
If you have any questions you can email us at [email protected]
ZNA Airways sends two prospective pilots to study aviation in New Zealand. ZNA doesn’t operate in New Zealand. ZNA pays the students’ course fees and accommodation. They also reimburse the students for incidentals, for example meals, general spending. At the end of the training the students leave New Zealand. ZNA can claim the GST paid on their New Zealand business expenses.
PRW is a United States company that does not trade in New Zealand. They organise a conference in New Zealand for their management team. PRW pays all New Zealand costs associated with the conference, for example venue hire, accommodation and meals. PRW can claim the GST paid on their New Zealand business expenses.
IS 21/03 provides further guidance on GST for non-resident business claimants.
IS 21/03 GST - Registration of non-residents under section 54B