Collect tax in New Zealand

In New Zealand, Stripe Tax supports calculation and collection of GST.

When to register for tax collection

See Thresholds to get insights about your potential tax registration obligations in New Zealand. Stripe also notifies you with email and Dashboard alerts when you need to register to collect tax. Learn more about how the monitoring tool works.

Remote sellers supplying goods or services in New Zealand must register if their taxable turnover from these transactions exceeded 60,000 NZD within the past 12-month period or will exceed this amount in the next 12 months. These rules apply to businesses supplying remote services such as digital content or low-value goods from outside New Zealand to customers who are resident in New Zealand and aren’t registered for GST. Sales to New Zealand GST-registered businesses that are subject to reverse charge don’t count towards the threshold.

• Threshold: 60,000 NZD
• Time frame: Previous or current year.
• Included transactions: Any taxable transactions that reverse charge doesn’t apply to.

Register to collect tax

Find more information on how to register for GST in New Zealand on the government website:

• Register for GST
• How GST works for remote sellers

After you’ve registered to collect tax in New Zealand, go to Registrations to add your registrations to Stripe in the Dashboard. This turns on tax calculation and collection in Stripe for your transactions in New Zealand.

Learn more about how to add your registration in the Dashboard.

How we calculate taxes

When both your business and your customer are in New Zealand, Stripe calculates GST unless the sale is exempt or zero-rated.

If you’re a remote seller and sell services to customers in New Zealand, GST is typically collected on sales to individuals. No tax is charged on sales to business customers who provide their GST number.

When goods are shipped into New Zealand from abroad, Stripe treats the sale as an export and doesn’t calculate tax, unless you choose to calculate tax on cross-border sales of goods into New Zealand through the tax registration settings. Whether you need to charge GST depends on the location of the goods at the time of sale. You don’t need to charge GST if the goods are outside New Zealand at the time of supply. However, if the goods are inside New Zealand during the supply, you must charge GST if you’re GST-registered or required to be GST-registered.

Stripe doesn’t calculate GST on sales of imported low-value goods, valued at 1000 NZD or less, to individuals in New Zealand unless you select the option to calculate tax on cross-border goods sales into New Zealand.

Cross-border goods sales into New Zealand might also be subject to import taxes and customs duties, which Stripe doesn’t calculate.

Report and file your taxes

Stripe provides reports of your completed tax transactions. Go to Registrations to access these reports. Learn more about the different types of reports.

You’re responsible for filing and remitting your taxes to New Zealand. Stripe doesn’t file taxes on your behalf. However, we do have trusted partners who can help manage your filing and remittance.