Quick Summary
Yes, if you're a non-resident business that does not carry out activities in New Zealand but receives goods or services here, you may be able to register for and claim GST. Specific rules apply, and further information is available on the IRD website.
Details
GST for Non-Resident Businesses
New Zealand's GST rules extend to non-resident businesses under specific circumstances. This is particularly relevant for those receiving services or goods within NZ without having a physical presence or ongoing taxable activity here.
- Eligibility: A non-resident business can potentially register for GST if they receive goods or services in New Zealand, even if they do not conduct their primary activities within the country.
- Purpose: Registration allows such businesses to claim back GST paid on these New Zealand-based acquisitions.
- Further Guidance: The Inland Revenue (IRD) provides detailed information on its website for 'GST for overseas businesses' (ird.govt.nz/gst/gst-for-overseas-businesses) to help non-residents understand their obligations and rights.
Source: GST guide (IR375)