A non-resident business supplying remote services from outside New Zealand to New Zealand tax resident customers may be required to register for, collect and return goods and services tax (GST) on these supplies.
Examples of remote services include:
- digital content such as e-books, movies, TV shows, music and online newspaper subscriptions
- games, apps, software and software maintenance
- offshore gambling services
- website design or web publishing services
- legal, accounting, insurance or consultancy services.
When you need to register for GST
Do you supply remote services to New Zealand resident consumers directly, or do you operate an online marketplace, such as an app store?
You must register for and charge GST when your total supplies of goods and services to New Zealand customers either:
- were NZ$60,000 or more in the last 12 months
- are expected to be NZ$60,000 or more in the next 12 months.
Register for GST on low value imported goods, remote services or listed services
When you prepare your GST return, you’ll generally only need to account for the GST on your sales.
If you expect to have expenses in New Zealand, please contact us before registering.
Email us: [email protected]
When you do not need to register for GST
You do not need to register for GST if you only provide remote services to New Zealand businesses that are already GST registered, and the services are for their business use.
You should treat your New Zealand resident customers as not registered for GST unless they either:
- state they are GST-registered
- provide their GST registration number or a New Zealand business number.
If your New Zealand business customers want you to be GST registered please contact us before registering.
Email us: [email protected]
How to tell if your customers are New Zealand residents
You need two non-conflicting pieces of evidence showing your customers are New Zealand residents. You can use the following as evidence:
- the person's billing address
- the internet protocol (IP) address of the device used by the person, or another geolocation method
- the person's bank details, including the account the person uses for payment, or the billing address held by the bank
- the mobile country code of the international mobile subscriber identity stored on the subscriber identity module (SIM) card used by the person
- the location of the customer's fixed land line through which the service is supplied to them
- any other commercially relevant information.
Online marketplaces
If you operate a marketplace, such as an app store, you may be required to register and return GST on supplies made through the marketplace, instead of the underlying supplier.
Online gambling services
Offshore gambling duty applies to GST registered persons that are located outside of New Zealand who supply remote gambling services to New Zealand residents. If you provide these gambling services, you'll need to pay offshore gambling duty.
Filing frequency
You’ll need to file GST returns quarterly.
If you start supplying goods or services other than remote services, low value imported goods or listed services, then you will need to change to either monthly, 2-monthly or 6-monthly filing.