A VAT Refund Guide to 

New Zealand

How to get VAT Refunds from New Zealand for your business

Businesses registered in countries outside of New Zealand can claim VAT refunds on any costs incurred in New Zealand.
The below information details the requirements needed to be eligible for a VAT refund. This includes claimable expense types, New Zealand VAT rates, deadlines and claiming periods.

Where is your company based?

EU

based businesses

VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from New Zealand under the EU VAT Refund Directive.

NON-EU

based businesses

VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from New Zealand under the 13th Directive.

Which countries have reciprocity with New Zealand?

All countries can claim but registration is needed.

For a more detailed explanation on what reciprocity means within the scope of VAT, click here:

What expenses are claimable in New Zealand?

ENTERTAINMENT & HOSPITALITY

Entertainment

15%
50% Claimable

Hotels & Accommodation

15%

Restaurants

15%

EVENTS

Conferences, Trade Shows & Exhibitions

15%

Training Courses & Seminars

15%

GENERAL EXPENSES

Goods

15%

Inter-company charges

15%

Office Expenses

15%

Marketing Costs

15%

Professional Fees & AP invoices

15%

TRAVEL RELATED

Car Rental

15%

Fuel

15%

Public Transport

15%

Taxis

15%

Additional Information

How far back can your business claim VAT from New Zealand?
4 Years
What’s the foreign VAT deadline in New Zealand?
There is no deadline as a domestic/local registration is required, therefore clients are serviced depending on the due date of their individual VAT returns
How long does it take to receive a VAT refund from New Zealand?
There is no fixed duration, the returns are case dependent.

Need help with your VAT refund from New Zealand?

You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.

Download a full international VAT guide and never miss a deadline