Claiming GST on overseas purchases

An overseas supplier may not charge New Zealand GST. Imported goods may instead attract GST through New Zealand Customs, and imported or remote services can have separate GST rules.

A GST-registered business may claim qualifying import GST when it uses the purchase to make taxable supplies and holds the required Customs and taxable-supply records. Do not claim GST merely by applying the New Zealand fraction to an overseas invoice. Check the supplier, place of supply, Customs entry, business use and evidence first.