Ce guide fournit un aperçu de la GST en Nouvelle-Zélande, notamment les taux applicables, les exigences en matière d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Nouvelle-Zélande.
La GST néo-zélandaise est considérée comme un modèle mondial : un taux unique, aucune exemption et une grande efficacité.
Les entreprises étrangères qui paient la TVA sur des dépenses admissibles en Nouvelle-Zélande peuvent la récupérer.
Pour demander un remboursement de la GST néo-zélandaise, une entité doit d'abord s'enregistrer auprès de l'administration fiscale néo-zélandaise. Cette démarche sera effectuée dans le cadre de la première demande de remboursement de la GST néo-zélandaise. En règle générale, une entité ne peut prétendre à un remboursement de la GST néo-zélandaise que si elle n'est pas établie en Nouvelle-Zélande et n'effectue pas de fournitures imposables soumises à la GST néo-zélandaise.
Une demande de remboursement de la GST néo-zélandaise doit être soumise deux fois par an et doit dépasser 500,00 NZD pour que la demande soit traitée par l'administration fiscale.
En règle générale, si la TVA néo-zélandaise a été facturée de manière incorrecte, la facture ne pourra pas être prise en compte dans le remboursement de la TVA néo-zélandaise. L'entité devra contacter le fournisseur afin d'obtenir le remboursement de la TVA néo-zélandaise facturée à tort. VAT IT vous aider dans cette démarche en contactant le fournisseur et en demandant le remboursement de la TVA néo-zélandaise facturée à tort.
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