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New Zealand extends GST returns for COVID-19

Extra six days GST filing and remittance delay

The New Zealand Inland Revenue has extended the filing dates and remittances due for September month filers and August and September bi-monthly filers of Goods and Services Tax (GST).

The new deadline in both cases is 4 November 2021, instead of 28 October. Register for our FREE global VAT and GST news updates.

Bi-monthly or monthly GST returns

The threshold between monthly and bi-monthly GST returns filers is NZD 24million per annum. Below this, and taxpayers may opt for bi-monthly filings. Traders with an annual sales level below NZD 500,000 may opt to file bi-annually.

Non-resident foreign GST registered taxpayers generally submit on a quarterly basis. There is an annual sales threshold of NZD 60,000.

Compiling global VAT or GST returns is complex, time consuming and fraught with tax liability risks.  VAT Calc’s single platform VAT Filer can accurately complete any country filings with verified transactional data from our VAT Calculator or VAT Auditor integrated products.


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