The arrival and departure tax for New Zealand, also known as “border processing levies”, is a fee to pay for the Customs and Biosecurity procedures you go through upon arrival and departure. There is no upfront cost to pay for these fees; they are included in the cost of your travel ticket. 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. Your GST return is due by the 28th of the month after the end of your taxable period. For the period ending 31 March, GST returns are due by 7 May. And for returns related to the period ending 30 November, returns are due by 15 January.
Payment or refund
Tipping is not mandatory or expected in New Zealand, but it will be appreciated if you tip to reward exceptional service. Established in 1986, the Goods and Services Tax (GST) is a tax on almost anything you purchase in New Zealand. It is an inherent part of your trip here, whether you notice it or not. Afirmo makes it easier for you to balance the time you spend managing your business admin versus working in your business.
On 1 October 2016, the taxation of digital (‘remote’) services supplied by offshore companies (non-New Zealand) to consumers based in New Zealand changed. Goods and services tax (GST) is New Zealand’s consumption tax. It is usually charged at a rate of 15% by GST-registered persons and is added to the price of most goods and services supplied in New Zealand, including most imported goods and services. These are the taxes you might be expected to pay as a tourist or international visitor to New Zealand, which we will go into more detail about in this New Zealand tax guide for travellers.
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Online marketplace operators (resident or non-resident for tax purposes), who provide listed services, must collect and return GST of 15% when the service is performed, provided, or received in New Zealand. This will apply whether the seller is GST-registered or not. GST you paid on eligible business expenses is subtracted from the GST you collected on sales. Once you’ve logged in to myIR, you need to select the option within your profile to ‘Register for a new tax account’.
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You should consult your own professional advisors for advice directly relating to your business or before taking action in relation to any of the content provided. Because businesses claim back their input GST, the GST inclusive price is usually irrelevant for business purchasing decisions, other than in relation to cash flow issues. 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. It is a tax for people who buy and sell goods and services. You might need to register for GST if you sell goods payback period method or services.
Again, see the guide mentioned above for instructions on how to pay. No, as a visitor, you cannot claim GST back once you have paid for it. There are no tax refund schemes on GST for visitors to New Zealand. If you cannot submit your return, or pay on time penalties and goodwill: differences between gaap and tax accounting interest may apply. GST was introduced in conjunction with compensating changes to personal income tax rates and removal of many excise taxes on imported goods.
- The arrival and departure tax for New Zealand, also known as “border processing levies”, is a fee to pay for the Customs and Biosecurity procedures you go through upon arrival and departure.
- 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.
- As a GST-registered person or business, you are collecting and paying GST all the time.
Goods and Services Tax GST on Imports and Exports
Additionally, there are a couple of visitor taxes for New Zealand, such as the NZETA and IVL, for which you will have to pay an upfront cost. We go through it all in this New Zealand tax guide for travellers. You can claim GST back from the IRD when you’ve purchased goods or services for your business. You can also claim GST back on bad debts where you have already paid the related GST to the IRD, but this will only apply if you are paying GST on an invoice basis, not a payments basis. This happens when the GST paid on eligible expenses is greater than the GST collected from sales. While it might feel like retail accounting a good thing, you don’t really want this to happen too often; it’s an indicator that your business is going backwards.
