New Zealand GST Registration: Standard vs. Remote Services

What you'll learn

This guide explains New Zealand's two main GST registration options—Standard and Remote Services registration. We've made complex tax requirements simple to understand so you can make the best decision with confidence.

Full GST Registration

When to choose Full registration:

• You supply goods or services in New Zealand exceeding NZ$60,000 annually

• You have physical presence or operations in New Zealand

• You need to recover GST on your New Zealand purchases

• You're a New Zealand resident business

• You want full participation in the New Zealand tax system

Key features:

• Full GST registration with Inland Revenue

• Input GST recovery on eligible purchases

• Charging 15% GST on your taxable supplies

• Regular filing (monthly, bi-monthly, or six-monthly)

• Complete tax invoice issuing capabilities

• IRD number required

What to expect:

1. Comprehensive reporting requirements

2. GST returns filed based on your filing frequency

3. Standard 15% GST rate applies

4. Registration threshold of NZ$60,000 annually

5. Ability to claim back GST on business expenses

Digital (Remote) Services Registration

When to choose Remote Services registration:

• You're a non-resident business with no physical presence in New Zealand

• You provide digital services or content to New Zealand consumers

• You supply remote services exceeding NZ$60,000 annually to NZ customers

• You don't need to recover input GST on New Zealand purchases

• You want simplified compliance for digital services

Key features:

• Simplified registration designed for non-residents

• Quarterly filing requirements

• No input GST recovery

• IRD number required

• Streamlined reporting focused on digital transactions

• 15% GST charged on sales to NZ consumers

What to expect:

• Registration specifically for digital/remote services providers

• Only need to account for GST on your sales

• B2B supplies to GST-registered businesses are generally excluded, they are subject reverse charge

• Quarterly filing requirements

• Cannot recover GST on New Zealand expenses

• Simplified compliance compared to standard registration