New rules for GST invoicing in New Zealand effective 1 April 2023

Peter Scott and Geng Zheng outline important concepts which have been introduced under the new rules.

The GST changes for New Zealand outlined below were enacted on 30 March 2022 with a delayed implementation date of 1 April 2023. They are subject to the remedial GST changes included in the Taxation (Annual Rates for the 2022-23, Platform Economy, and Remedial Matters) Bill (No2), which was released on the 8 September 2022. The remedial GST changes have not yet been enacted, but we do expect them to be close to their final form. Our comments below have taken into account the remedial GST c...

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Authors: Peter Scott, Geng Zheng

Published Date: 03 November 2022