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New Zealand - VAT registration guide

Updated by Susan Robertson and Punsara Sommerville, PKF Kendons, Wellington

GST registration threshold – local establishment	NZ $60,000

GST registration threshold – no local establishment	NZ $60,000

Voluntary GST registration	Voluntary GST registration is possible in New Zealand as long as the person/entity carries on a taxable activity.

How to register for GST	In order to register for GST in New Zealand, a taxpayer will first need a New Zealand IRD number. Details of how to apply for an IRD number can be found on the New Zealand Inland Revenue website: www.ird.govt.nz/managing-my-tax/ird-numbers �� The standard GST registration application can be completed online at: www.ird.govt.nz/gst/registering-for-gst/register-for-gst �� Overseas businesses that are required, or volunteer, to register