The New Zealand government has passed new rules requiring remote service providers to collect New Zealand GST on certain services. The new rules take effect on 1 October 2016. Unless a seller has provided their GST registration number, Amazon will collect and remit New Zealand GST at a standard rate of 15% on Selling on Amazon fees paid by sellers who are residents of New Zealand. New Zealand sellers who provide Amazon with their GST registration number will not have a GST of 15% applied to their Selling on Amazon fees.
Amazon sellers who are located in New Zealand and sell on Amazon websites can provide Amazon with their NZ GST registration number and will not be charged NZ GST on their Selling on Amazon fees.
To provide Amazon with your New Zealand GST registration number:
To learn more, visit the New Zealand GST Tax page. To understand how this regulation affects your Selling on Amazon account, please visit the Inland Revenue website.
If you are a resident of New Zealand, Selling on Amazon fees charged to your Selling account are subject to New Zealand GST, unless you have provided Amazon with a New Zealand GST registration number.
You can register for a New Zealand GST registration number online. For more information, see the New Zealand Inland Revenue page and search for GST.
If you are not a resident of New Zealand, Selling on Amazon fees through your Selling account will not be subject to New Zealand GST collection. Consult your tax advisor to help you understand whether you have any New Zealand GST obligations in New Zealand.
Amazon will charge New Zealand sellers a standard rate of 15% on the Selling on Amazon fees if the Seller does not have a valid New Zealand GST registration number on file.
Amazon will begin calculating and collecting New Zealand GST fees with effect from 1 October 2016.
Amazon will not calculate and collect New Zealand GST if you have a New Zealand GST registration number. However, there may have been fees collected on the orders due to timing. Amazon calculates New Zealand GST when an order is placed, and charges it to the seller account when the order is shipped. Therefore, New Zealand GST may have been collected on orders placed prior to the time you provided your New Zealand GST registration number.
Amazon calculates New Zealand GST fees when an order is placed, and collects it when an order is dispatched. If the information you provided at the time of shipment indicates you are a resident of New Zealand, then the New Zealand GST fee will be collected. This might have occurred if there were pending orders before you updated your current address and payment information.
Go to Seller Account Information, and review each section to ensure that all of your information is complete and accurate. Note that there may be several addresses and payment methods associated with your seller account.
You may request a refund for previously charged New Zealand GST once you have provided Amazon with a valid New Zealand GST registration number.
To request a refund:
Amazon is not required to issue tax invoices under New Zealand legislation. All monthly activity can be found in date range reports. You can view these reports by going to Seller Central > Reports > Payments > Date Range Reports > and selecting a transactional report for a particular time frame.
While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax advisor.