VATLive > Blog > VAT > New Zealand non-residents to register for GST April 2014 - Avalara

New Zealand non-residents to register for GST April 2014

  • VAT
  • 31 December 2013 | Richard Asquith

New Zealand non-residents to register for GST April 2014

Non-resident taxable persons will be required to register for New Zealand Goods & Services Tax from 1 April 2014 if they are providing local taxable supplies.

New Zealand GST registration criteria

The amendments to the existing 1985 GST Act provide a range of criteria for businesses to meet to register for GST:

  • They are taxable persons in the country of residency
  • They are providing annual GST taxable supplies of over NZ$ 60,000

New Zealand GST compliance

For businesses or taxable persons which do register, they will have to comply with the regular indirect tax compliance requirements.  This includes:

  • New Zealand GST charged at 15%
  • Monthly GST returns if turnover greater than NZ$ 24 million
  • Bi-Monthly GST returns if turnover greater than NZ$ 500 thousand but lower than NZ$ 24 million
  • Bi-Annual GST returns if turnover less than NZ$ 500 thousand
  • The right to offset allowable GST inputs incurred as part of the providing the taxable supplies

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.