Make a payment
Industry guidelines Ngā aratohu ahumahi

Qualifying as a non-resident GST businesses claimant

Qualifying as a non-resident GST business claimant

There are some rules about qualifying as a non-resident GST business claimant.

You must:

  • expect the GST refund claim in your first GST taxable period to be more than $500, or 
  • with effect from 1 October 2016, be likely to be liable for GST levied by the New Zealand Customs Service in relation to the importation of goods (Note: the $500 threshold is not applicable in this circumstance), and
  • in your country or territory of residence:
    • be registered for a consumption tax, eg GST, VAT, or
    • have a consumption tax which you're not required to be registered for, and you're carrying on a taxable activity with a turnover of more than NZ$60,000 in a 12-month period, or
    • there isn't a consumption tax, and you're carrying on a taxable activity with a turnover of more than NZ$60,000 in a 12-month period, and

You must not:

  • make or be intending to make taxable supplies in New Zealand, and are not a member of or intending to become a member of a group of companies carrying on a taxable activity in New Zealand
  • have a taxable activity that includes providing services where it's reasonably foreseeable the service will be received in New Zealand by a person other than in the course of making taxable or exempt supplies.

The non-resident parent or branch of a person registered under New Zealand’s domestic rules may be treated as a separate person for these purposes and may also be registered under the non-resident GST business claimant rules if they satisfy the eligibility criteria.

Example

A non-resident company provides a service of bringing tourists to New Zealand. The company and tourists receive services in New Zealand, eg, hotel accommodation, bungee jumping, white water rafting.

As the company can foresee the service they are providing will be received by some people who are not registered for GST, the company can't register as a non-resident GST business claimant.

If you’re a non-resident business making taxable supplies in New Zealand you can't register under these rules. You'll need to register under the domestic GST rules.

Find out more about the domestic GST rules

Non-resident contractors

If your business performs services in New Zealand under a contract, you're a non-resident contractor. Non-resident contractors don't meet the requirements to register as a non-resident GST business claimant.

Find out more about being a non-resident contractor