New Zealand

Country New Zealand
Currency NZD
EU Member State No
Standard VAT/GST rate 15%
Reduced VAT/GST rate 9% / 0%
VAT registration limit for established businesses Yes
VAT registration limit for non-established businesses Yes
VAT return filing periods Monthly / 2-Monthly

SMI Annually

Annual VAT returns No
Additional reporting requirements No
VAT recovery by non-established non-EU businesses Yes
Reverse Charge Yes
Fiscal representative required for non-EU businesses No
Statute of limitations The general rule is that Inland Revenue has four years from the end of the New Zealand income tax year (31 March) in which the return is filed to re-assess the return, unless the return is fraudulent, wilfully misleading, or omits income of a particular nature or source.
Essentia Global Services – European / International / Global vat tax compliance consultants and management agents.
Cookie Settings

This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.

 

We are specialists in global indirect tax management. We help businesses to manage their worldwide compliance with respect to VAT/GST and similar taxes, effectively and economically. Essentia Global Services – European / International / Global vat tax compliance consultants and management agents. Essentia also provides VAT Training Courses and an EU VAT Number Lookup Platform. VAT Global Management & International VAT Registration.