Proposed 2025 digital services tax on non-resident providers looms Doubts remain on the 2025 imposition of New Zealands’ Digital Services Tax (DST) as OECD Pillar 1 reforms struggle. With the threat of retaliatory tariffs from the US following the Republican White House and Congress wins,
Extended mandate for B2G e-invoicing with 10-day settlement commitment New Zealand’s government is to increase the range of government agencies that must receive and issue structured Peppol e-invoices by 2026. And to encourage businesses to gear-up for this change, they will be guaranteed faster settlement
Court of Appeal rules Uber drivers are employees and are not responsible for GST Uber has lost its appeal against a New Zealand Employment Court ruling that its drivers are employees as Uber controlled the terms of the contracts. This is similar to the UK
Imposition on digital platforms Goods & Services Tax 1 April 2024 on ride and accommodation sharing New Zealand has imposed on gig & sharing economies platforms GST collections obligations from 1 April 2024. This shifts the indirect tax requirements from the accommodation and transportation service providers
New Zealand’s revised adoption of Peppol PINT e-invoicing specification The phased introduction of the PINT A-NZ specification of OpenPeppol standard e-invoicing has been revised. This replaces the existing ANZ Peppol BIS 3.0 specification. The format is obligatory for B2G e-invoicing, and also if e-invoicing is
Government proposes zero-rating of fruit and vegetables if wins election New Zealand’s Labour government has committed to zero-rating Goods and Services Tax on unprocessed fresh and frozen fruit and vegetables in the case that it wins the upcoming general election. The standard GST rate in
New Zealand’s Inland Revenue Department introduced its 15% Goods and Services Tax on digital or electronic services provided by non-residents to consumers from 1 October 2016. There is a GST registration threshold of NZD 60,000 per annum, and there is no requirement to appoint a
The role of digital platforms in the taxation of the gig and sharing economy New Zealand has launched a consultation on taxing gig and sharing economies. Get our global VAT and GST free news emails, sign-up here. Options to tax the new digital platforms and
Content Creators and sellers targeted by Inland Revenue – new payment service providers obligations New Zealand’s Inland Revenue is shortly to be granted enhanced data collection rights – quarterly transaction data from payment providers in an effort to track and accurately assess Goods and Services
