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
