Questa guida offre una panoramica dell'imposta sui beni e servizi (GST) in Nuova Zelanda, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle aziende che effettuano transazioni all'interno della Nuova Zelanda.
L'imposta sui beni e servizi (GST) della Nuova Zelanda è considerata un modello globale: un'aliquota fissa, nessuna esenzione e altamente efficiente.
Le imprese straniere che sostengono spese soggette a IVA in Nuova Zelanda possono richiederne il rimborso.
Per richiedere il rimborso dell'imposta sui beni e servizi (GST) neozelandese, un'entità deve prima registrarsi presso l'ufficio delle imposte neozelandese; tale registrazione verrà effettuata nell'ambito della prima richiesta di rimborso GST neozelandese. In genere, un'entità ha diritto al rimborso GST neozelandese solo se non è stabilita in Nuova Zelanda e non effettua forniture imponibili soggette all'imposta GST neozelandese.
Il rimborso dell'imposta sui beni e servizi (GST) della Nuova Zelanda deve essere richiesto due volte all'anno e deve superare i 500,00 NZD affinché la richiesta possa essere elaborata dall'ufficio delle imposte.
In genere, se l'IVA neozelandese è stata addebitata in modo errato, la fattura non potrà essere inclusa nel rimborso dell'IVA neozelandese. L'entità dovrà contattare il fornitore per ottenere il rimborso dell'IVA neozelandese addebitata in modo errato. VAT IT fornire assistenza in tal senso, poiché può contattare il fornitore e richiedere il rimborso dell'IVA neozelandese addebitata in modo errato.
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Questo webinar spiega come le aziende statunitensi possano individuare e recuperare l'IVA estera, illustrando concetti chiave come la reciprocità e mettendo in evidenza i punti in cui spesso si perdono opportunità di rimborso.
