Outbound mobile roaming services used by a person with a New Zealand mobile device while they are outside New Zealand becoming subject to New Zealand GST at the standard rate of 15%. Outbound mobile roaming services are currently either zero-rated or not subject to GST in New Zealand.
Source EY
Latest Posts in "New Zealand"
- New Zealand’s Phased E-Invoicing Rollout: Government-Led, Peppol Standard, Mandatory for Large Suppliers 2027
- New Zealand’s Phased E-Invoicing Rollout: Peppol Standard, Government-Led, Mandatory for Large B2G Suppliers 2027
- Briefing Document & Podcast: E-Invoicing and E-Reporting in New Zealand
- New Zealand GST Rules for Foreign Digital Service Providers and Online Marketplaces
- New Zealand GST Rules for Short-Stay Accommodation: Key Points and Compliance Guide for Hosts
