New Zealand: tax measures in response to COVID-19

New Zealand Government is moving on wide ranging measures (exporters / importers, bank funding support via industry bodies, employers) and education.

Tax relief and income assistance is available to people affected by the downturn in business due to the COVID-19 (novel coronavirus). The government has a range of ways to help depending on your circumstances.

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New Zealand – Registration obligation as from 1 of December for foreign suppliers

New Zealand has adopted a law that will require offshore sellers, electronic marketplaces and redeliverers to register and account for 15% GST on:Read More »

NEW ZEALAND: Proposed changes in Goods and Services Tax for telecommunications

The New Zealand Government has proposed to make changes to the goods and services tax (GST) telecommunications rules. The move is designed to bring New Zealand into line with OECD and international trends in relation to the provision of telecommunications services with focus on the customer’s usual place of residence. The Minister’s release (on 17 May 2019) and the officials’ issues paper can be viewed here.Read More »

NEW ZEALAND: Introduction of low value imported goods start date might be postponed even until 1 April 2020

NZ low value imported goods rules start date is still going through a decision-making process. The large platforms and several firms asked for more time as the law will with high probability be not passed until mid year. The industry asks for 1 April 2020 as a day of introduction rather than the original date of 1 October 2019. This will be a governmental decision and a compromise date could be 1 January 2020.


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Global indirect tax webcast: changes to New Zealand GST

140924_web_r_k_by_a-kriewel_pixelio-deI would like to invite you to our next in the series of global indirect tax (ITX) webcasts where specialists from our New Zealand ITX practice will discuss changes to GS for remote sellers of digital services.Read More »

New Zealand – GST registration as a non-resident business supplying remote services

629036_web_R_K_by_Dieter Schütz_pixelio.deFrom 1 October 2016 if you’re a non-resident business supplying remote services (including online services) you may be required to register for New Zealand GST, and charge GST on services provided to customers resident in New Zealand.

You need to register for GST when:

you exceed the GST threshold, that is your sales exceed NZD $60,000 in the last 12 months, or

are expected to be more than NZD $60,000 in the next 12 months.

your customer is resident in New Zealand, and
you supply a qualifying remote service.


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New Zealand – special report on NZ GST and remote services

PwC_farbigNew Zealand IR has today released the special report on NZ GST and remote services.
It’s a pretty good document but doesn’t cover every scenario/issue.

This is a short insight into the systematics:Read More »

New Zealand – GST on electronis services as from 1 of October 2016

629036_web_R_K_by_Dieter Schütz_pixelio.deThe Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill imposing GST on digital products and other remote services sold online by offshore sellers to New Zealand consumers has passed its final reading in Parliament, and is expected to receive Royal Assent shortly. The new law will require offshore sellers of remote services to New Zealand customers to register and pay GST from 1 October 2016.

With less than five months before the new rules start, businesses should already have undertaken an assessment to determine whether they will need to comply with the new rules and register. Separate Special Report is expected to be released by Inland Revenue later this month. This report will outline how Inland Revenue expect the new rules to operate in practice.Read More »

Changes in New Zealands tax policies regarding digital products and services

715931_web_R_by_M. Hermsdorf_pixelio.deAs some of you may know, there will be some important changes regarding GST on digital products and services in New Zealand, once the law is passed this April.

If you haven’t taken interest in this fascinating development yet, you can follow-up on some background information here:

Tax by the megabyte

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New Zealand – Tax Bill proposes GST registration for foreign B2C e-service providers as of 1 October 2016

People walking in a plaza/square - PwC, Photo_RGB_PC_ 442.jpgFurther to my previous post the New Zealand Government submitted its legislative proposal in relation to the GST law reform on offshore online purchases of services.

The Government has followed the modern VAT/GST practices and OECD recommendations and has decided to reform the GST system. The reforms focus on two main Areas:
1. Digital products and cross border services, in respect of which draft legislation proposes imposing GST on digital products and other Services purchased by New Zealand private consumers from offshore sellers. The new rules will apply from 1 October 2016.Read More »