New Zealand’s "remote services" rules (sometimes called the Netflix tax) require overseas digital sellers to register and charge GST — with no minimum threshold in many cases.
Last updated: June 2026
If you’re an NZ-based business selling ebooks, software, apps, or online courses to NZ consumers, standard GST rules apply: once your taxable turnover exceeds NZ$60,000, you charge 15% GST on those sales like any other taxable supply.
New Zealand extended GST to "remote services" (digital products and services supplied remotely, including software, ebooks, streaming, and online courses) provided by offshore suppliers to New Zealand-resident consumers. Overseas suppliers must register for NZ GST once their supplies to NZ consumers exceed the NZ$60,000 threshold, and then charge 15% GST on those consumer sales — a framework similar to the EU’s OSS/digital VAT rules and Australia’s equivalent "Netflix tax."
If your customer is a GST-registered NZ business, offshore suppliers can generally treat the supply as not subject to NZ GST if the recipient confirms their GST-registered business status — always obtain and verify this status before treating a sale as B2B rather than charging GST by default.
Yes, if your supplies of remote services to NZ-resident consumers exceed the NZ$60,000 threshold, you’re required to register and charge GST, regardless of where your business is physically based.
Broadly, digital content and services supplied without significant human involvement at the time of supply — software, ebooks, streaming, and online courses fall within this category.
Often yes for larger marketplaces, which may act as the registered "electronic marketplace operator" responsible for GST under specific provisions. Check your specific platform’s terms and tax documentation.
If the business confirms their GST-registered status, offshore suppliers can generally treat the supply as outside the remote services GST charge — verify their status before assuming B2B treatment.
The NZ$60,000 threshold applies to overseas suppliers the same way it applies to domestic businesses — registration and charging GST is required once this threshold is exceeded.
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