General requirements (New Zealand)
New Zealand resident businesses or non-resident businesses that carry on a taxable activity supplying goods or services in New Zealand should register for GST under New Zealand's domestic rules.
First, a taxpayer will require a New Zealand IRD number, which identifies a business for all its tax-related activities. For further details, see the Inland Revenue website at:
www.ird.govt.nz/managing-my-tax/ird-numbers/ird-numbers-for-businesses-and-organisations
The
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