New Zealand GST registration

What is the New Zealand GST registration threshold

Non-resident businesses providing taxable supplies in New Zealand must register if they pass the annual registration threshold. This is currently NZD 60,000 and applies both retrospectively over the past calendar year, or if a business anticipates exceeding this in the forthcoming 12 months.

Businesses may also voluntarily GST register below the threshold. This enables them to recover any input GST. Non-residents may also register to recover import GST even if they are making no taxable supplies.

Group GST registrations are not permitted for non-resident businesses.


Information required applying for GST registration

When applying for a New Zealand registration, the following information will be required:

  • An IRD number, a unique New Zealand tax reference number which is provided under a separate application process to the Inland Revenue
  • An IRD account (‘myIRD’)
  • A completed IR360 application form
  • A business industry classification code for the taxable supplies
  • Bank account details for the refund of any GST credits

How to apply for a GST registration

GST registrations can be submitted online or via paper applications. Non-resident companies may apply directly, or use a local tax agent to submit their application.

Businesses must deregister within 21 days of ceasing to provide taxable supplies. They can also apply for a deregistration if they can show they have fallen permanently under the annual registration threshold.


What is the format of a New Zealand GST number?

Once GST registered, businesses will receive a unique GST number, to be added to all tax invoices.  The format is fixed to 9 characters all being numbers.

New Zealander Number Format

Country Code nz
Format 123-456-789
Characters 9 characters
Notes

What next?

Once a business has received its GST number, it is able to start charging tax on its invoices. It is obliged to comply with the New Zealand GST compliance rules and file regular returns.


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