From 1 December 2019, GST will apply to sales of goods and services imported into New Zealand, regardless of the value. When purchasing overseas goods and services from online platforms, if the value is less than $1,000, GST will generally be collected by overseas suppliers. If the value is greater than $1,000, GST and customs duties will be collected by New Zealand Customs.
Paying withholding tax depends on whether the service is under the service category that needs to be charged. For example, a loyalty fee must be charged.
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