Once you have registered for GST, file GST returns quarterly and ensure the correct information is provided to customers and included on customs documents.
If you sell goods or provide services physically in New Zealand, you will need to change to either monthly, 2-monthly or 6-monthly filing. For example, you use a third-party logistics provider to store your stock in New Zealand and distribute it to buyers on your behalf.
Receipts
You will need to provide a receipt to consumers if you have charged them GST on some or all of the goods in a transaction. This receipt can then be used as evidence for the New Zealand Customs Service that GST has already been charged and paid on the goods.
The receipt must include the:
- name and GST number of the supplier
- date of the supply
- issue date of the receipt (if different from the date of the supply)
- description of the goods supplied
- price paid for the goods and the amount of GST included, which may be expressed in a foreign currency
- list of which goods have had GST charged.
Last updated:
31 Mar 2025