New GST rules came into effect from 1 October 2016 for cross-border 'remote services' (including e-books, music, videos, and software purchased from offshore websites) supplied by non-resident suppliers to New Zealand-resident individual consumers, requiring the non-resident supplier to register and return GST on these supplies if they exceed the registration threshold of NZ $60,000 per annum.
The rules broadly follow the Organisation for Economic Co-operation
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Web page updated on 17 Mar 2025 16:32