Tax Alert


Tax Alert 

A focus on topical tax issues - May 2018

New Zealand GST on low value imported goods announced

Non-resident retailers selling to New Zealand consumers will be required to register for and charge New Zealand GST.

Following the introduction of an offshore vendor registration for non-resident suppliers of “remote” services in 2016, it is now proposed to have a similar system for suppliers of low value goods to consumers in New Zealand from 1 October 2019. The new rules would apply to offshore suppliers who make supplies (or expect to make supplies) of goods to New Zealand end consumers of NZ$60,000 or more in a 12-month period. Electronic marketplaces and re-deliverers will also have a requirement to register and comply with the new rules.

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Tax Alert May 2018