New Zealand GST registration

In New Zealand, the requirement to register for Goods and Services Tax (GST) depends primarily on a business’s annual turnover from taxable supplies made in New Zealand.

Domestic businesses must register for GST when their taxable turnover exceeds NZD 60,000 in any 12-month period (either retrospectively or prospectively). This is the standard domestic registration threshold under New Zealand GST law.

Nonresident businesses supplying goods or services to New Zealand customers (including digital services) are also subject to the NZD 60,00 threshold. Remote service providers and low-value goods sellers are generally subject to GST from the first supply to New Zealand consumers — no registration threshold applies in most nonresident B2C scenarios.

There are no small business exemptions beyond the NZD 60,000 threshold — once the threshold is exceeded or if taxable supplies are expected to exceed it, registration is compulsory.

Foreign businesses may need to register for GST in New Zealand if they engage in the following activities:

• Supplying digital services or electronically delivered products to New Zealand consumers (e.g., streaming, ebooks, cloud software)
• Selling low-value goods (under NZD 1,000 per item) to New Zealand consumers from abroad
• Importing goods into New Zealand for sale or distribution 
• Providing remote services to non-business (B2C) customers in New Zealand
• Operating an ecommerce platform or marketplace facilitating taxable supplies in New Zealand

In all these cases, GST registration is required, and in most cross-border scenarios, there is no turnover threshold — registration is triggered from the first supply.

To register for GST in New Zealand, businesses typically need to provide:

• A completed GST registration form, which can be submitted online via the Inland Revenue (IRD) portal
•  Legal entity details: company name, incorporation number (if applicable), country of establishment
• NZ business number (NZBN) if applicable, or international equivalent
• Contact details of the business or tax agent responsible for GST compliance
• Description of business activities and expected turnover from supplies in New Zealand
• Bank account details for refund purposes (in NZD, preferably in a local account)
• Nominated filing frequency (generally monthly, two-monthly, or six-monthly depending on turnover and preference)

Nonresident businesses may also need to appoint a tax agent or local representative to assist with compliance, but a fiscal representative is not legally required.

Structure: New Zealand GST numbers are based on the business’s IRD number, which is a unique 8- or 9-digit numeric identifier issued by Inland Revenue.

GST registration is linked to this IRD number rather than creating a separate GST identifier. Once GST registration is approved, the business’s IRD number becomes active for GST purposes, and the business is notified by Inland Revenue.

After registering for GST in New Zealand, businesses must:

• File GST returns (monthly, two-monthly, or six-monthly depending on election and turnover)
• Charge 15% GST on taxable supplies where required
• Issue GST-compliant tax invoices for B2B transactions above NZD 50
• Maintain GST records and ledgers in accordance with New Zealand tax rules
• Remit GST payments by the deadlines based on their chosen return frequency
• Track reverse-charge and cross-border GST rules if applicable (e.g., for remote services)

Failure to comply with New Zealand GST obligations can result in penalties, late payment interest, or enforcement action by Inland Revenue.