A VAT refund guide to New Zealand
Which countries have reciprocity with New Zealand?
Learn more about how reciprocity works within VAT by clicking below.
What expenses are claimable in New Zealand?
Entertainment
Events
Travel Related
General Expenses
Additional Information
| Current VAT Rate | 15% |
| Categories | Entertainment, Events, Travel Related, General expenses |
| VAT in local language | Goods and Services Tax (GST) |
| VAT number format | 12345678 or 123456789 or 1234567890123 (8 or 9 or 13 number digits, depending on issue date) |
| Exemptions | None |
| Key Deadlines | No deadline applicable, as returns are needed to be filed |
| Threshold |
Non-Simplified: More than NZD 1000 (including GST) Simplified: More than NZD 50 and NZD 1000 or less (including GST) Super Simplified: NZD 50 or less (including GST) |
| Electronic Invoicing | There is currently no electronic invoicing mandate in this country. However, the government is planning on implementing mandatory B2G electronic invoicing in January 2026 |
Frequently Asked Questions
Generally, the following expenses are not claimable as part of a New Zealand GST refund: Non-business expenses, Laundry and dry cleaning charges, alcohol, as well as 50% of business entertainment (including business gifts).
In order to apply for a New Zealand GST refund, and entity would first need to register with the New Zealand tax office – this will be done as part of the first submission for a New Zealand GST refund. Generally, an entity would only be eligible for a New Zealand GST refund if it is not established in New Zealand and does not make taxable supplies that would be subject to New Zealand GST.
A New Zealand GST refund must be submitted bi-annually and must exceed NZD 500.00 for the claim to be processed by the tax office.
Generally, if New Zealand GST has been charged incorrectly, the invoice would not be eligible to be included in a New Zealand GST refund. The entity would need to contact the supplier to have the incorrectly charged New Zealand GST refunded. This is something that VAT IT can assist with as we can contact the supplier and request that the incorrectly charged New Zealand VAT be refunded.
New Zealand GST refund applications are submitted bi-annually with two claiming periods, the first ending on 30 June, and the second ending on 31 December.
Explore VAT reclaim opportunities in
Nearby Countries
Australia
Need help with your VAT refund from New Zealand?
You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.
Download the latest VAT Rates Country Guide
Start your journey by exploring what you can claim.
Download the latest and full international VAT guide and never miss a deadline.