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Non-resident businesses supplying remote services

Since 1 October 2016 non-resident businesses meeting the GST registration criteria are expected to charge and return GST on any remote (including online) services they supply to customers who reside in New Zealand.

Non-resident businesses

As a non-resident business you are expected to register for GST when:

  • you exceed or expect to exceed the GST threshold, and
  • your customer is a resident in New Zealand, and
  • you supply a qualifying remote service.

Find out more about the GST criteria and how you can register

New Zealand GST-registered businesses

As a New Zealand GST-registered business you will not be charged GST on these supplies if:

  • the supplies you are buying are part of your taxable activity, and
  • you advise the non-resident supplier you are GST-registered.