Standard

15%

Other

Zero-rated, exempt and non-taxable

New Zealand GST return periods

Businesses in New Zealand that are required to collect tax from consumers must file regular tax returns with the Inland Revenue in Wellington. New Zealand's GST return periods are:

One month

Taxable turnover exceeds NZD24 million (optional for other registered persons)

Two months

Taxable turnover between NZD500,000 and NZD24 million)

Six months

Taxable turnover below NZD500,000

New Zealand GST registration number format

Businesses in New Zealand that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Inland Revenue, and will follow a certain format. The GST registration number format is Taxable persons use tax registration numbers (IRD number) for GST purposes in the format xx-xxx-xxx; effective from 2008, nine-digit numbers are issued to new GST-registered persons.

New Zealand Goods and services tax (GST) Thresholds

These are the revenue thresholds at which businesses in New Zealand are required to start collecting and remitting tax.

Registration

NZD60,000

Recovery of GST by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In New Zealand, taxation of a non-established business is: Yes, since 1 April 2014

New Zealand VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the New Zealand VAT refund program, more info can be obtained from the Inland Revenue.