When do I need to register for GST in NZ?

You must register for GST if your business turnover exceeds $60,000 in any 12-month period, or you expect it to exceed $60,000 in the next 12 months. You can also register voluntarily below this threshold.

How do I register for GST in New Zealand?

You can register for GST online through myIR (Inland Revenue's online portal), by completing an IR360 form, or through a tax agent. Online registration through myIR is the quickest method.

How long does GST registration take in NZ?

Online registration through myIR is usually processed within a few working days. You will receive your GST number once registration is confirmed.

Can I backdate my GST registration?

Yes, the IRD may allow you to backdate your GST registration. This is common if you have exceeded the $60,000 threshold without realising. Contact the IRD or your tax agent to arrange this.

What is the difference between invoice basis and payments basis for GST?

Invoice basis means you account for GST when you issue an invoice, regardless of when you receive payment. Payments basis means you account for GST when you actually receive or make payment. Payments basis is available if your turnover is under $2 million and can help with cash flow.

How to Register for GST in New Zealand

GST registration is required for any NZ business with turnover above $60,000. This guide walks you through when to register, how to register, and what your obligations are once registered.

Do You Need to Register?

You must register for GST if:

Your business turnover has exceeded $60,000 in any 12-month period
You expect your turnover to exceed $60,000 in the next 12 months

You may also choose to register voluntarily if your turnover is below $60,000. This allows you to claim back GST on business expenses.

Registration Threshold

$60,000

Annual turnover in any 12-month period. This is based on total sales, not profit.

Benefits of Registering for GST

Claim input tax credits - get back the GST you pay on business expenses
Professional credibility - shows clients your business is established
Business-to-business dealings - other GST-registered businesses expect tax invoices
GST refunds - if your expenses exceed your income in a period, you may get a refund

How to Register: Step by Step

Get an IRD Number

If you don't already have one, apply for an IRD number for your business. Sole traders can use their personal IRD number.

Log in to myIR

Go to the IRD's online portal at myir.ird.govt.nz and log in with your credentials.

Complete the GST Registration

Select "Register for GST" and fill in the required details, including your business activity, expected turnover, and preferred filing frequency.

Choose Your Accounting Basis

Select either invoice basis (account for GST when invoiced) or payments basis (account for GST when paid). Payments basis is available if turnover is under $2 million.

Choose Your Filing Frequency

Select how often you'll file GST returns: monthly, two-monthly, or six-monthly (if turnover is under $500,000).

Receive Your GST Number

Once approved, you'll receive your GST registration number. This is the same as your IRD number - it's simply activated for GST purposes.

Filing Frequency Options

Frequency	Eligibility	Best For
Monthly	Any business	Regular refunds, high turnover
Two-monthly	Any business	Most common, good balance
Six-monthly	Turnover under $500,000	Less admin, smaller businesses

After Registration: Your Obligations

Once GST-registered, you must:

Charge 15% GST on all taxable goods and services you sell
Issue tax invoices that include your GST number
File GST returns by the due date for each period
Pay any GST owing to the IRD on time
Keep accurate records of all sales and expenses for at least seven years

Invoice Basis vs Payments Basis

Invoice Basis

Account for GST when you issue or receive an invoice, regardless of when payment happens.

Best for: Businesses that get paid promptly.

Payments Basis

Account for GST only when you actually receive or make payment. Available if turnover is under $2 million.

Best for: Freelancers and small businesses with longer payment cycles.

Deregistering for GST

If your turnover drops below $60,000, you can apply to deregister for GST through myIR. You must file a final GST return and may need to account for GST on any business assets you keep.

Start Issuing Tax Invoices

Once registered, use our free tool to create compliant tax invoices with your GST number and automatic 15% calculations.

Create Invoice