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. |