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To register to become a non-resident GST business claimant you need to:
New Zealand Inland Revenue
Private Bag 1932
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.
You can only register for periods on or after 1 April 2014. So if you have expenses and receipts for a date before 1 April 2014 you won’t be able to claim these.
You only need to register once when you want to start claiming the GST on your New Zealand business expenses. If you decide to deregister (ie, no longer claim the GST) you'll need to reregister if you decide to start claiming again. You don't need to register each time you send us a GST return.
You need to complete all of the Application for a non-resident GST business claimant registration (IR564) form or we may decline your application and send it back to you for completion.
To support your eligibility when applying online you need to attach:
If you're applying to be a non-resident GST business claimant:
Please send the information for your first GST return, and your calculation of the refund, at the same time you either send your application to register or apply online. We'll 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.
Taxable period choice
You can choose how many months information you want to include in one GST return. The options are either one month, two months or six months. The option you choose then becomes your taxable period and is how often you need to file GST returns. GST periods always start at the beginning of a month and end at the end of a month.
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The period of a two-monthly or six-monthly return will depend on the start date you put in page three of the online application form or in section 13 on the IR564 form.
If you put a start date of 1 June 2014 and choose a two-monthly taxable period your return will include expenses paid for the period 1 June 2014 to 31 July 2014.
Adding a bank account number
Add your bank account number to page five of the online application or complete section 18 on the form.
It is important that you read this carefully before you submit the online application or sign the form.
We'll review your application and the information you've sent. If we: