Article Legal Environment Requirements – New Zealand

DISCLAIMER: Please note, this is not a legally approved document. We are outlining what our customers doing in New Zealand when it comes to the statutory requirements. They may be using Mews to achieve some of it and some third-party services to get to some of the remaining requirements.

Taxes

VAT is called GST :

What are the GST levels in New Zealand?

There are 3 levels of GST, 0%, 9% and 15%.

What type products should each VAT level apply?

Businesses in New Zealand are required to collect a sales tax on behalf of the government, which they must submit to the applicable New Zealand revenue department in a periodical GST tax return. The GST is collected on all sales - even of raw materials.

Businesses may be required to register for a New Zealand GST number or other identifier to enable the government to track and verify GST tax returns. GST collection is a responsibility of the merchant, and failure to collect and submit the appropriate tax amounts may result in severe penalties.

Is there upcoming change of GST levels?

Not for now. Until at least January 2022 no changes are to be expected.

Should deposits be used for GST payments (in case of advance deposit payments) or not (or both are allowed)

The GST is collected on all sales.

City Tax:

What City taxes apply in your country? There are no city taxes in New Zealand

How is City Tax calculated? N/A

What regions and type of properties do they apply to? N/A

Fiscalisation requirements - There are no fiscalisation requirements in New Zealand

Are there any current requirements? N/A

Are there any upcoming requirements? N/A

Reporting requirements?

Are there any tourism reports required? Not at the moment

Is there Foreign Police integration required? Not at the moment

Any other Statistical Authority reports required? Not at the moment

Data collection requirements

What data of guests should be collected (and does Mews require during online check-in) by law?

Full name

Arrival and departure date

Place of residence (city) including country

Type of identification shown upon check-in

Is it legal to take copies of passports?

It is allowed, but not practised by all properties

Accounting requirements:

Accounting currency NZD (New Zealand Dollar)

https://www.nordeatrade.com/no/explore-new-market/new-zealand/accounting

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