New Zealand: Sales to domestic consumers may trigger a GST registration obligation

4 July 2019
Vat News New Zealand


From 1 December 2019, non-resident retailers making sales to New Zealand consumers will be required to register and charge GST. This obligation is applicable to suppliers who make supplies, or expect to make supplies, to New Zealand end consumers to the amount of NZD 60,000 or more in a 12-month period.

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