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Registration of non-resident for GST (IR994)

On low-value imported goods and/or remote services

About this service

Use this service if you’re an overseas business wanting to apply for GST registration.

When to use this service

Use this service to apply for registration as a non-resident for GST on low-value imported goods and/or remote services.

Use this service whether you’re applying as a sole trader business, or an incorporated or non-incorporated body.

What you will need

You will need to provide your tax identification number from your country of residence for tax purposes.

Other ways to do this

You can also download the Registration of non-resident for GST on low-value imported goods and/or remote services (IR994) form, complete this, and email it to us at info.lvg@ird.govt.nz.

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.