Zero-rated exports and GST in New Zealand
When a GST-registered New Zealand business charges 0% GST on goods or services sold overseas, and what evidence to keep.
Many exports from New Zealand are zero-rated, which means GST is charged at 0%. You still show the sale on your GST return and you can still claim GST on related business purchases. Exported goods are generally zero-rated if they leave New Zealand within 28 days of the time of supply, unless Inland Revenue agrees an extension. Some services are zero-rated too, such as services supplied to a non-resident who is outside New Zealand when the service is performed. The rules have conditions, so read Inland Revenue's guidance for your case. 4invoices lets you set the GST rate on each invoice line, including 0%, choose any currency and enter an exchange rate. It does not check whether a sale qualifies.
- Zero-rated means 0% GST but you can still claim related GST on purchases.
- Exported goods generally need to leave New Zealand within 28 days of supply.
- Some services to non-residents outside New Zealand are zero-rated.
- Keep proof that the export happened or is intended.
How it works
Decide whether the sale is goods or services and where the customer and the goods or service are located.
For goods, confirm they will be exported within 28 days of supply, or agree an extension with Inland Revenue.
For services, check that the service falls within a zero-rating rule, for example services to a non-resident outside New Zealand at the time.
For remote services, Inland Revenue guidance lets you show non-residency using your current systems or any two commercially relevant pieces of information, such as billing address, IP address, bank details or landline location.
Set the GST rate on the invoice line to 0%. If you invoice in another currency, record the exchange rate. The GST return itself must be in New Zealand dollars.
Keep documents that show the export happened or is intended.
Legal references
- Inland Revenue, Zero-rated supplies (ird.govt.nz/gst/charging-gst/zero-rated-supplies) — exported goods, services and evidence.
- Goods and Services Tax Act 1985 — sections 11 and 11A on zero-rating of goods and services.
Frequently asked questions
Do I charge GST when I export goods from New Zealand?
Generally, if you export the goods within 28 days of the time of supply, unless Inland Revenue has agreed an extension, the supply is zero-rated. Different rules apply to aircraft and boats, and special cases exist, so check Inland Revenue's guidance.
Are services to overseas customers zero-rated?
Some are. For example, services supplied to a non-resident outside New Zealand at the time the service is performed can be zero-rated, subject to conditions. Check the guidance for your service.
Can I still claim GST on my costs if my sales are zero-rated?
Yes. Zero-rated sales are taxable at 0%, so you can claim GST on related purchases. That differs from exempt supplies.
Does 4invoices decide if a sale is zero-rated?
No. You choose the GST rate on each line, including 0%. 4invoices supports any currency with an exchange rate and downloads a PDF invoice. It does not verify eligibility or file returns. There is a 6-month free trial without a card.