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Industry guidelines Ngā aratohu ahumahi

Registering as a non-resident GST business claimant

Registering to become a non-resident GST business claimant

To register to become a non-resident GST business claimant you need to:

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

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.

Note

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.

Completing the Application for a non-resident GST business claimant registration

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:

  • a certificate of registration or equivalent from the relevant authority in the country of origin.
  • proof of registration for a consumption tax (GST, VAT or similar) in your home country (for example tax certificate, notice of assessment, showing overseas tax payer identification number), or proof the business doesn’t have to be registered for the consumption tax in the home country or the home country doesn’t have a consumption tax.
  • proof you or your organisation has a turnover equivalent to more than $60,000 from all worldwide sources for the 12 months prior to the start date, or will be more than NZ$60,000 in the 12 months following your starting date (e.g. most recent annual tax return and supporting accounts).

If you're applying to be a non-resident GST business claimant:

  • for a business - fill out the online application or the form with the business details
  • as a sole trader - fill out the form with your personal details.

Attach or 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 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.

Find out more about filing and completing your GST returns

Terms on the Application for a non-resident GST business claimant registration explained

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.

If you choose... then you'll need to file GST returns every ...
one-monthly month.
two-monthly two months.
six-monthly six months.

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.

Example

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. 

Declaration

It is important that you read this carefully before you submit the online application or sign the form.

We'll let you know if we have accepted or declined your application

We'll review your application and the information you've sent. If we:

  • need more information to support your application, we'll contact you.
  • accept your application we'll tell you your GST number, how often you need to file and what to do next, or
  • decline your application we'll tell you why.