Use this form to complete your goods and services tax (GST) return and provisional tax return.

Use this form to complete your goods and services tax (GST) return.

Use this guide to know how to get GST right before registering for GST.

Use this sheet to calculate the GST on your adjustments for your GST return.

Use this form to to apply for a group registration for GST purposes. Each company in the group must also be registered for GST in its own right.

This guide is for all businesses and organisations that charge GST and need information about how to do this.

From 1 December 2019, New Zealand goods and services tax (GST) will apply to sales of low-value goods imported by consumers into New Zealand.

This guide covers a number of infrequent and/or complex GST issues which will only apply to a limited number of registered persons, or will only occur under certain conditions.

Use this return when a creditor sells a debtor’s goods in satisfaction of a debt and there is GST to be accounted for.

This factsheet helps you decide if you need to register for GST. If you decide to register you can do this through myIR Secure Online Services.

GST is a tax on goods and services supplied in New Zealand by GST-registered persons. It may also apply to imported goods and certain imported services. It is generally charged and accounted for at a rate of 15%.