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If you're a non-resident business supplying remote services (including online services) to New Zealand customers, you're required to register for and charge New Zealand GST if:
To register for GST in New Zealand:
A remote service is where there is no connection between the physical location of the customer and the place where the services are performed.
Examples of qualifying remote services include:
Examples of non-qualifying remote services include:
You need two pieces of evidence to confirm you're supplying services to a customer in New Zealand. The evidence can include:
In some cases we may ask you to provide the evidence to confirm your customers are resident in New Zealand.
These pieces of evidence must not contradict each other.
You'll need to charge GST on supplies sold to every New Zealand customer, unless they have:
You can choose to treat the supply as zero-rated (taxed at 0%). This may let you claim back New Zealand GST costs incurred in making zero-rated supplies to GST-registered businesses.
When you supply a remote service to a New Zealand customer you don't have to give them a tax invoice. Tax invoices are a standard requirement for New Zealand GST-registered businesses.
If you've charged GST to a GST registered customer, they may ask you to refund it back to them.
If the supply was NZD $1,000 or less you can choose to provide a tax invoice instead of a refund. A tax invoice allows a GST-registered customer to claim back the GST in their own GST return.
You'll need to work out your sales and income before you can work out your GST total.
If you registered as returning and claiming GST you'll also need to calculate your purchases and expenses.
All non-resident businesses that supply remote services must file quarterly GST returns. The quarters (taxable periods) are:
You have until the 28th of the month following your taxable period to file and pay any GST owing. For example, the June quarter GST payment and return are due 28 July. One of the exceptions to this is the return and payment for the March quarter, which is due 7 May.
If you haven't had any sales in a taxable period you must file a nil return. If you don't file a nil return we may charge a late filing penalty.
A pay-only GST return is available for non-resident suppliers that only return GST. This return will only include fields relevant to returning GST, such as the amount of:
If you return and claim GST you'll be required to file a full GST return.
You can claim any New Zealand GST you've been charged on expenses you've incurred. These are expenses relating to your business of supplying remote services to New Zealand customers. This includes zero-rated supplies to GST-registered businesses.
The first time you claim GST expenses we may ask you to provide more information about your business to help confirm your identity. This might include a Certificate of Incorporation or confirmation of your legal existence. We may also ask you to provide documents to support the expenses you're claiming.
You'll need to convert your currency to New Zealand dollars when you prepare and file your GST return. You can choose to convert this at:
Once you've decided when to convert the currency you can't change it for two years unless we agree.