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Since 1 October 2016 non-resident businesses meeting the GST registration criteria are expected to charge and return GST on any remote (including online) services they supply to customers who reside in New Zealand.
As a non-resident business you are expected to register for GST when:
Find out more about the GST criteria and how you can register
As a New Zealand GST-registered business you will not be charged GST on these supplies if: