GST is a tax added to the price of most goods and services, including imports.
It is a tax for people who buy and sell goods and services. You might need to register for GST if you sell goods or services. GST is charged at a rate of 15%.
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What GST is
Overview of how GST works for buyers and sellers of goods and services.
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Registering for GST
If you supply goods or services you might need to register for GST. Find out if you need to register and how to do it.
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Charging GST
Specific accounting rules that apply to exempt, zero-rated and special supplies.
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Taxable supply information for GST
How taxable supply information works.
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Claiming GST
You can claim GST on supplies you receive for your business.
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GST adjustments for business, private and exempt use
When you acquire a good or service, you need to make adjustments based on how much it will be used, or is available to use, in your business
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Filing and paying GST and refunds - GH
How to file your GST return, pay GST or get a refund.
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Changing your filing frequency or accounting basis
You can change your GST filing frequency or accounting basis. In some situations you must change.
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GST for overseas business
The GST rules for businesses that are not New Zealand residents for GST purposes (overseas businesses) depend on the circumstances of the business.
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GST groups
If you have many GST-registered entities, you can form a GST group to reduce compliance costs.
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When to cancel your GST registration
You can cancel your GST registration if things change in your business or organisation. In some situations you must cancel your registration.