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New Zealand GST returns and compliance changes


New Zealand GST returns and compliance changes

The New Zealand GST Taxation Revenue Authority has issued a range of compliance measure. These include:

  • New Zealand businesses are entitled to recover EU VAT where suffered following the 2014 introduction of non-resident GST registration in New Zealand
  • The November 2014 GST filing deadline has been moved back to 15 January 2015
  • Vouchers purchased by GST businesses as rewards or benefits-in-kind for their staff are subject to GST at the time of acquisition. However, there is no entitlement to a credit since the time of supply is only when the staff member uses the voucher and gains a GST invoice (which cannot be in their company‚Äôs name).
  • GST is due on export advisory / professional services carried out in New Zealand for a foreign customer

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.