New Zealand introduced a Goods and Services Tax (‘GST’) on 1 October 1986. This is similar to VAT, and based on the OECD’s standard indirect tax regime model. It is one of the most progressive regimes in the world, with a wide base and limited exemptions.

GST is jointly administered by the Inland Revenue and Customs.

Foreign companies, with no fixed establishment in New Zealand, providing taxable goods or services to New Zealand customers may be required to GST register as a non-resident. This then requires them to charge GST on relevant supplies, complete periodic GST returns and remit collected taxes.

Examples of taxable supplies requiring GST registrations by foreign companies include:

• Importation of goods into New Zealand with an onward sale
• Providing digital services (streaming media, e-books, software, news, apps etc.) to consumers
• Organising live events and conferences
• Buying and selling goods in New Zealand, known as domestic supplies

Providing services to New Zealand businesses generally does not require a GST registration.

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