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Non-resident businesses and GST
Goods and services tax (GST) is New Zealand’s consumption tax. It is a 15% tax added to the price of most goods and services supplied in New Zealand, including most imported goods and services. The GST rules for businesses that are not New Zealand residents for GST purposes (non-resident businesses) depend on the circumstances of the business. There are three types of GST registration available to non-resident businesses depending on the circumstances and extent of the activity undertaken in New Zealand.
- If you’re a non-resident business who carries on a taxable activity supplying goods or services in New Zealand you may be required to register for GST under New Zealand’s domestic rules if you also make taxable supplies. You will use this type of registration if you expect to account for GST on your sales and claim GST on your business expenses.
You can read more information about when a non-resident is deemed to make a taxable supply in New Zealand under section 8(2) to (4) of the Goods and Services Tax Act 1985.
If you're unsure about whether or not your business will make “taxable supplies” in New Zealand you can contact:
- your tax agent, or
- us on +64 4 978 0779 or via email at email@example.com
- If you’re a non-resident business and you supply remote services from outside New Zealand to a customer who is resident in New Zealand you may be required to register for, and return, GST on these supplies. This registration means that you will generally only account for GST on your sales in your GST returns.
Find out more about supplying remote services as a non-resident business.
- If you’re a non-resident business who does not make taxable supplies in New Zealand, you may be able to claim back GST charged on your New Zealand business expenses if you meet certain conditions.
Find out more about Non-resident businesses claiming GST
How it works
- GST registration as a non-resident supplying remote services
- Qualifying as a non-resident GST business claimant
- Registering as a non-resident GST business claimant
- Filing and completing your non-resident GST business returns
- If you file late or don't file your non-resident GST business returns
- Ending your non-resident GST business claimant registration
- Your GST refund