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Guided help articles

Guided help articles are meant to help you find your way with most tax situations, but they do not replace tax laws in New Zealand. Depending on your situation, you may want to consult a tax professional.

Which GST accounting basis and filing frequency should I use?

The way you choose to report your GST to us is called an accounting basis. There are 3 different options: the payments basis, the invoice basis or the hybrid basis. The 2 most used methods are the payments basis and the invoice basis.

A taxable period or filing frequency is how often you file your GST returns. This can either be done in monthly, 2-monthly or 6-monthly intervals.

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