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Industry guidelines Ngā aratohu ahumahi

Ending your GST registration

When to end your GST registration

You must end your GST registration if you stop doing business with New Zealand.

You can end your GST registration and re-register at a later date if you're not going to be trading with New Zealand:

  • for a known length of time, or
  • if you're not sure when you'll start trading again.

It's easier than remembering to file a nil GST return each period.

We may end your GST registration

We may end your GST registration if:

  • you've been filing nil returns for some time, showing you're no longer doing business in New Zealand, or
  • you no longer qualify as a non-resident GST business claimant, eg you're no longer registered for a consumption tax in the country or territory you're a resident of.

We'll send you notice of your actual GST end date. It will be the last day of a taxable period.

You still have obligations to meet, even if we've ended your registration. These are the same as if you ended the GST registration yourself.

End your GST registration either online or by sending us a letter

If you have a myIR Secure Online Services account and file your returns online, you can end your GST registration when you submit your final GST return.

If you file a paper return, send us a letter with your GST ending details, or call us on +64 3 951 2020 Monday to Friday 9am to 4.30pm (New Zealand time).

We'll send you notice of your actual GST end date. It will be the last day of a taxable period.

Completing your final GST return

You'll need to make an adjustment in your final GST return for any business assets you have in New Zealand.

The amount of the adjustment for assets you'll keep, which you acquired after 1 October 1986, will be calculated as 3/23's of the open (current) market value. This is the value of an asset if it was offered for sale today.

Your responsibilities after your GST registration ends

You must:

  • file any outstanding GST returns until the approved end date
  • still meet obligations you incurred while you were registered
  • account for any GST on any assets retained or sold, and
  • keep your GST records for seven years. This doesn't apply to companies that have been officially wound up or dissolved.