Sales Tax, VAT & GST Compliance in New Zealand
We keep you compliant as you cross state lines and borders, before it becomes a problem. Delivered to NZ IFRS for New Zealand businesses, priced in NZD.
GST in New Zealand is deceptively simple at 15% and unforgiving in the detail — zero-rated exports, the treatment of imported services, and the two-monthly filing rhythm that shifts for the November and March periods.
Inland Revenue expects the GST return by the 28th of the month after the taxable period, with two exceptions everyone forgets: the November period is due 15 January, and the March period is due 7 May. Those two dates cause more late-filing penalties than the other four combined.
The deadlines we track against your ledger.
| Obligation | Frequency | Due | Authority |
|---|---|---|---|
| GST return and paymentGST-registered businesses on the standard two-monthly cycle | Two-monthly | 28th of the month after the taxable period ends — except 15 January for the November period and 7 May for the March period | IRD |
| Provisional tax instalments (standard option)Businesses with a 31 March balance date | Quarterly | 28 August, 15 January, 7 May | IRD |
Last reviewed against the source . These are the standard dates. Extensions through a registered agent, a non-calendar year end, and volume-based filing frequencies all shift them — confirm your own dates with IRD. This is general information, not tax advice.
Sales Tax · VAT · GST deliverables
- US economic-nexus monitoring & multi-state filing
- UK / EU VAT return preparation
- Australian BAS & GST lodgement prep
- UAE VAT tracking & input-tax documentation
- Threshold alerts before you trigger liability
Xero
GST coding is done in Xero against the actual tax rate on each transaction rather than a blended rate, so the return reconciles to the ledger without adjustment journals.
A worked example, in your currency.
An Auckland SaaS company, 1,400 transactions a month, two-monthly GST, 9 staff.
- In-house finance hire (fully loaded, per month)
- $8,300
- Salt bookkeeping + virtual CFO layer
- $3,200
- Monthly saving
- $5,100
Figures in NZD. A local virtual CFO engagement typically costs more than bookkeeping alone but replaces a part-time finance director.
The framework your New Zealand accounts are held to.
We prepare to NZ IFRS / NZ IFRS RDR, as set by the XRB. These are the bodies that set that framework and the authorities you file with — linked so you can verify the standard rather than take our word for it.
- Professional bodyCA ANZChartered Accountants Australia and New ZealandThe chartered body for New Zealand accountants.
- Standards setterXRBExternal Reporting BoardSets New Zealand accounting and assurance standards.
- RegulatorIRDInland RevenueGST, provisional tax, PAYE and payday filing.
- RegulatorNew Zealand Companies OfficeCompany register and annual return filing.
Listed for reference. Salt Accounting Group is not stating membership, registration or affiliation with any of these organisations. Where a filing must be lodged by a registered local agent, it is — your agent keeps the lodgement and the professional sign-off.
Sales Tax · VAT · GST in New Zealand
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Sales Tax, VAT & GST Compliance for New Zealand, simply handled.
Tell us where you trade and what shape the books are in. You get scope, price and a start date in writing within one business day — no obligation.