That includes food, medication, equipment, going to the hairdressers, the doctors and even the activities you are likely to do as a traveller in New Zealand. Some rare services are exempt from GST and duty-free will offer items tax-free when landing in New Zealand from an international flight. If you think the nature of your goods or services means they can be sold without charging GST, it’s important to get professional advice to make sure. In the meantime, here‘s a brief summary of the main reasons GST may not be included in certain goods or services. While most goods and services sold in New Zealand have to include GST in their price, some can have a rate of 0% in certain circumstances and others are always exempt.

GST for non-resident digital services

A business must provide receipts to buyers if they’ve been charged GST. Receipts can be used to show the New Zealand authorities that GST has been charged and paid. Businesses operating in New Zealand must register for GST if they have a turnover of more than NZD 60,000 in the previous 12 months, or expect to exceed this threshold within the next 12 months. Businesses operating in New Zealand that add GST to the price of their goods or services promissory note in accounting must also register for GST.

Cruise Arrival and Departure Tax

If you’re registered for GST and sell your goods or services for a koha or donation, you still have to collect and pay GST to Inland Revenue. That’s because gross annual income definition the person made the koha in return for the goods or services you provided and would not have received them otherwise. If you’re registered for GST you have to include certain things in invoices for the goods and services you sell. But if it’s something worth $50 or less you can just issue a receipt instead.

Once you’ve completed all necessary registration processes, you’ll receive a VAT registration certificate within one month. If a business realises that, based on the previously stated registration requirements, it would not have been mandatory for it to register, it may cancel its registration. Prices shown in shops and online include GST unless they say otherwise — the GST part of what you’ve paid is printed on your receipts. Expanding your business to New Zealand requires an understanding of its VAT system, known locally as Goods and Services Tax (GST). This guide delves into the nuances of the New Zealand GST framework, providing you with the knowledge needed to successfully navigate this aspect of doing business in New Zealand. Tipping is not mandatory or expected in New Zealand, but it will be appreciated if you tip to reward exceptional service.

How to Set Up a Temporary Bank Account in New Zealand

No one wants to hear about the extra fees or taxes they might have to pay anywhere in the world. Unfortunately for tourists, there are quite a few taxes to juggle for visiting New Zealand. As many taxes are included in the price, however, you’ll hardly notice that you’re paying the extra percentage. Additionally, there are a couple of visitor taxes for New Zealand, such as the NZETA and IVL, that you will have to pay an upfront cost for.

Travellers departing on a cruise ship are charged a Customs levy of NZ$4.55. Travellers departing on airlines or private craft are charged a Customs levy of NZ$4.52. The IVL is said to be “a way for travellers to contribute directly to the tourism infrastructure they use and to help protect and enhance the natural environment”. Being online in as many ways as possible is the key to developing a successful freelancing career. If you don’t have much of a web presence or prospect database, you need to get your digital life in order before you start making pitches to prospects.

If a GST return deadline falls on public holidays or weekends, filing obligations must be completed by the next working day. If you need more help or have questions about the information or services on statement of shareholders’ equity definition this page, contact the following agency.

1. You must request and pay for an NZeTA before you travel to New Zealand.
2. Expanding your business to New Zealand requires an understanding of its VAT system, known locally as Goods and Services Tax (GST).
3. But not all small businesses have to register for GST, and some goods and services don’t have GST added.
4. Additionally, there are a couple of visitor taxes for New Zealand, such as the NZETA and IVL, that you will have to pay an upfront cost for.

Consequently, wholesalers often state prices exclusive of GST, but must collect the full, GST-inclusive price when they make the sale and account to the IRD for the GST so collected. They will need their business industry classification (BIC) code, and know which taxable period applies to them and which accounting accounting basis they want. GST is a tax added to the price of most goods and services, including imports.

This article has been reviewed and approved by Robin, who is the co-founder of NZ Pocket Guide. With more than 15 years of experience in the New Zealand tourism industry, Robin has co-founded three influential tourism businesses and five additional travel guides for South Pacific nations. He is an expert in New Zealand travel and has tested over 600 activities and 300+ accommodations across the country. A limited number of duty-free stores outside of the airports do this, which we outline in our complete guide to Duty-Free Shopping in New Zealand. No, as a visitor, you cannot claim GST back once you have paid for it. Because GST is a tax on all goods and services, it will be applied to almost everything you purchase in New Zealand.