From 1 December 2019, offshore sellers (including electronic marketplaces and redeliverers) will be required to register and account for GST at 15% on supplies of low value imported goods (LVIGs) if sales to New Zealand private consumers in a 12-month period exceed NZ$60,000. The $60,000 threshold is the same GST registration threshold that applies to domestic businesses and offshore suppliers of cross-border remote services.
Source PWC
