VAT Atlas · entry № 35 · current as of April 2026
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New Zealand
Non-EU · New Zealand dollar · code NZStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for New Zealand.
Standard rate
15%
Zero-rated 0% exports, financial services
Threshold 60 000 NZD NZ$60,000 over 12 months
Filing Monthly, bimonthly, or six-monthly
§ Invoicing rules what you need to know
Tax authority Inland Revenue Department (IRD)
Invoice language English
Reverse charge Reverse charge applies to imported services where the recipient is GST-registered and cannot claim full input credits. The recipient must self-assess GST.
Digital services Non-resident suppliers of remote services (including digital) to NZ consumers must register for GST and charge 15% on B2C supplies (since October 2016). Marketplace rules apply to platforms facilitating such supplies.
Penalties Late GST filing incurs an initial penalty of 1% of unpaid tax, plus 4% if still unpaid after 7 days. Use-of-money interest applies at the prescribed rate on outstanding amounts.
Invoice requirements
- Tax invoices required for supplies of NZ$50 or more
- Seller’s IRD number and GST registration number must be shown
- Invoice must include date of issue and description of goods/services
- GST amount must be shown separately or total stated as GST-inclusive
- Records must be kept for 7 years
Frequently Asked Questions
What is the standard VAT rate in New Zealand?
The standard VAT rate in New Zealand is 15%.
What is the VAT registration threshold in New Zealand?
The VAT registration threshold in New Zealand is 60 000 NZD. NZ$60,000 over 12 months
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