Acquiring a company VAT number in New Zealand entails registering for Domestic GST. For Foreign businesses, it could mean saving 15% on all your goods and service costs incurred in New Zealand.
Firstly, it’s important to note that when a foreign company registers for tax in New Zealand, it is called a non-resident registration. A non-resident tax registration is considered purely voluntary and is mainly done so that your foreign business can take advantage of GST refunds incurred on accommodation, travel and goods or service expenses. This policy is relatively new and was only introduced in New Zealand in 2016. It’s worth noting, that you should still seek advice from specialists to evaluate if your business has any output risks prior to registration.
According to New Zealand’s Inland Revenue’s website, to register and become a non-resident GST business claimant you need to:
VAT IT provides businesses with assistance with non-resident registrations and will take over the entire process from start to finish on your behalf. VAT IT will also claim your GST refunds on your behalf.
If you provide B2C digital services to New Zealand customers, you will be required by law to register for GST. New Zealand defines digital services as those that are transmitted by a non-resident to a resident by means of wire, cable, radio, optical or other electromagnetic system or by means of a similar technical system. Digital products are treated as “services” and commonly referred to as “remote services”. A remote service is where there is no connection between the physical location of the customer and the place where the services are performed. Examples include:
Our sister company VAT Global provides assistance in this area and will be able to help your business register for VAT locally and file your tax returns ensuring 100% compliance.
Registering for tax in New Zealand does not have to be a complicated journey. There are specialists who can assist you with the process. We have been helping businesses with non-resident registrations (across Australia, Japan and now New Zealand) for over 20 years and would be happy to help.
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This webinar explains how US businesses can identify and recover foreign VAT, breaking down key concepts like reciprocity and showing where refund opportunities are often missed.
