Is your business selling goods to New Zealand consumers? Changes to the New Zealand GST on low value goods could be applicable to your business. Here’s what you need to know.
Since 1 December 2019, overseas businesses that sell low value goods (valued at less than NZ$1,000) to consumers in New Zealand may need to register for, collect and return GST under new rules. When certain conditions are satisfied, merchants, operators of online marketplaces and redeliverers will be required to return GST collected on goods supplied to consumers in New Zealand to Inland Revenue, the country’s revenue collection agency. These conditions include if a business’ supplies to New Zealand consumers are likely to exceed NZ$60,000 in a 12 month period.
For more information on how these rules may apply to your business, refer to the following resources from Inland Revenue:
• Changes to GST on low value goods
• Q&As for overseas businesses
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