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Industry guidelines Ngā aratohu ahumahi

Filing and completing your non-resident GST business returns

Send your first GST return with your application to register

Please send the information for your first GST return, and your calculation of the refund, at the same time you send your application to register. We will use your supporting documentation to consider your application and first GST return. This saves you sending the same information twice and means we'll be able to process your return once we've accepted your registration.

Note: Your first return can only be for a period starting on or after 1 April 2014. You may claim GST on invoices dated prior to 1 April 2014 provided they were paid on or after 1 April 2014.

If we don't accept your application we'll contact you with the reasons why.

While you’re registered with us, you must file a GST return for each taxable period. If you haven’t had any payments in a period, you must file a "nil" return. Read more about why you need to file a "nil" return.

Read about qualifying as a non-resident GST business claimant

Read about registering as a non-resident GST business claimant

Your first GST return will be a paper return

Your first GST return will be paper-based. For your first return you'll need to download and complete a Goods and services tax return GST101XB from our website.

How to complete paper GST returns

These instructions apply to all paper returns you file.

To ensure we can process your return correctly please:

  • print clearly using a black or blue pen
  • print one number in each box
  • send a separate letter with any extra details, don’t write any additional information on the return
  • leave keypoints blank if you don’t have figures to put in them
  • show whole dollars by putting the 00 after the decimal point, eg, 100.00
  • don’t use symbols such as +, -, /, $
  • send copies of all tax invoices and receipts with your paper GST return.

GST return example

This is an example of a paper-based return. The return layout will look different if you file through myIR, but you’ll be entering the same information.

If we've sent you the return or you file through myIR, some of the details will already be printed on it.

Check out our example statement to help you understand the information on your return.

Filing your second and subsequent GST returns electronically using myIR

You can file your second and subsequent GST returns electronically using myIR Secure Online Services. myIR is secure and simple to use.

Filing through myIR means you:

  • get immediate notification that we've received your GST return
  • can sign up for email alerts to remind you to file your return on time
  • save time and money by having all your GST electronic records in one place
  • can save a copy for your own records
  • can send us secure emails, but you won't be able to attach documents.

Watch a video about how to register for a myIR account

Supporting information for your GST returns

When you've completed and sent your GST return through myIR, you need to send us copies of the following information:

  • a worksheet showing how you've calculated the amounts recorded on the return
  • copies of all the tax invoices
  • proof of payment for each of the tax invoices. If this includes a copy of your bank statement, you'll need to note against the payment which invoice it relates to, especially if the amount paid is different to the tax invoice amount because of currency differences.

Where to send your supporting information

Supporting documents can be emailed to or posted to:

Non-resident Centre
New Zealand Inland Revenue
Private Bag 1932
Dunedin 9054
New Zealand

What expenses can I claim?

You can claim any New Zealand business expenses if:

  • you have a tax invoice from the business you are dealing with showing:
    • the expense and the GST, and
    • a receipt from the same business, or proof of payment
    • the date on the receipt or proof of payment is dated on or after 1 April 2014
    • the expense relates to your business activity.

You can't claim any New Zealand expenses that:

  • relate to private or exempt expenses, and
  • you haven't paid.

Find out more about GST