- Since October 2016, New Zealand requires non-resident providers of electronic services (e.g., streaming, software, e-books, online subscriptions) to charge GST if sales exceed NZ$60,000 annually.
- Providers determine customer residency using evidence like billing address, IP address, and bank details.
- Registration for GST is direct with tax authorities; no local representative is needed.
- GST returns are filed online every six months, with simplified requirements and no input GST reclaim.
- For B2B services, GST is not charged if the customer is GST-registered; instead, the customer uses the reverse charge mechanism, with penalties for false representation.
Source: avalara.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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