Fixed-fee GST registration checks, return reviews and filing for New Zealand sole traders, companies, partnerships, LTCs, trusts and estates.
GST depends on what the entity does—not simply what type of entity it is.
Your taxable activity reached—or is expected to reach—the $60,000 rolling 12-month threshold, or you have added GST to your prices.
Your taxable turnover is below $60,000, but you chose to register and now need regular GST returns prepared and filed.
You are approaching the threshold, starting or stopping an activity, changing structure, or unsure whether a return is required.
Entity types: Sole traders, partnerships, companies, LTCs, trusts and estates can all be GST-registered when they carry on a taxable activity. A trust or estate is not subject to GST merely because it exists.
Every GST return service includes:
If you keep the day-to-day coding up to date in Xero, you should know the filing fee before work begins. We check the numbers, fix straightforward mistakes and file the return for a clear, upfront price.
These are starting prices. We confirm the fixed fee after checking the condition and complexity of your records. If additional clean-up is needed, we explain the work and price before starting. GST returns may also be included in an ongoing accounting plan.
No jargon—just the terms you may see in Xero, myIR or Inland Revenue correspondence.
Short answers to the questions New Zealand business owners ask most. Tax rules can depend on your exact facts, so we confirm what applies before you act.
The fee depends on the condition of the records and the work needed before filing. Clean, reconciled Xero records usually take less time than records with missing transactions, incorrect tax codes, fixed assets or unusual GST treatments.
We check the records first and confirm a fixed price. If extra clean-up is needed, we explain the work and cost before starting.
We check for common issues such as duplicated transactions, unmatched payments and incorrect GST codes before filing. Straightforward corrections are covered within the agreed package.
If we find a larger bookkeeping problem, we will give you a separate fixed price before doing additional work—no surprise bill.
You generally must register when turnover from your taxable activity was at least $60,000 in the last 12 months, or you expect it to be at least $60,000 in the next 12 months. You must also register if you add GST to your prices.
No. It is a rolling 12-month test, not simply 1 April to 31 March. Check both what you earned in the previous 12 months and what you reasonably expect to earn in the next 12 months.
PAYE salary or wages are not sales from your taxable activity. But you still need to test your contracting turnover across the rolling 12-month periods before you stop. If it reaches the compulsory threshold, stopping later does not automatically remove the earlier obligation.
Talk to us before your final contractor invoice so we can check the dates and amounts.
Yes, if you carry on a taxable activity. Voluntary registration can help in some situations, but it also means charging GST, filing returns, keeping GST records and budgeting for payments.
To add GST, multiply the GST-exclusive price by 1.15. To find the GST inside a GST-inclusive amount, multiply the total by 3 ÷ 23.
Most ordinary New Zealand business sales are taxable at 15%. Some supplies, such as qualifying exports, may be zero-rated at 0%. Exempt supplies—such as residential rent and many financial services—sit outside the GST calculation.
The labels sound similar but produce different results, so ask before treating an unusual sale.
You may file monthly, two-monthly or six-monthly. Two-monthly is available below $24 million of sales in any 12 months; six-monthly is available below $500,000. Monthly filing is compulsory above $24 million.
We help you choose a frequency that fits your records and cash flow.
Payments basis generally recognises GST when money is received or paid. Invoice basis can recognise GST earlier, based on the invoice or payment date. Eligibility rules apply, and the best choice depends on turnover and cash flow.
Keep records that support the sales, purchases and adjustments in each return. Inland Revenue now calls these records taxable supply information; the detail required increases for higher-value supplies.
Sometimes. A GST adjustment may be available for an asset later used to make taxable supplies. The calculation depends on its original cost, purchase date, GST-registration date and business-use percentage.
Keep the purchase records and get advice before claiming—the rules are more specific than simply claiming all GST when you register.
You can only claim GST to the extent the purchase is used to make taxable supplies. Mixed-use items such as vehicles and home-office costs may need an apportionment or later adjustment supported by reasonable records.
Usually, both are due on the 28th of the following month. The main exceptions are periods ending 31 March, due 7 May, and 30 November, due 15 January. Weekend and public-holiday rules can shift a date.
File as soon as possible—even if you cannot pay in full. Late filing, late payment and interest may apply. We can help correct the records, file outstanding returns and discuss payment options with you.
You may need to cancel if the taxable activity stops or the business changes structure. Final returns and adjustments can be required for assets sold or retained, so do not simply stop filing.
Not necessarily. We can review organised spreadsheet records, although Xero often makes ongoing GST coding, reconciliation and record keeping easier.
These answers are general information, not advice for your specific circumstances. Source: Inland Revenue’s GST workshop and GST guidance ↗.
We select GST publications that may affect everyday clients and explain the practical point. These two updates concern directors’ fees and board members’ fees.
The answer depends on who contracts for the work and whether the office is accepted as part of a taxable activity. Fees are not automatically subject to GST just because the recipient is GST registered.
Directors, board members, their employers or partnerships, and organisations paying the fees.
Check the contract and the capacity in which the person was appointed before adding GST or claiming it.
Yes, where the company supplies the director or board member’s services and its activity meets the definition of a taxable activity. Registration becomes compulsory if taxable supplies cross the $60,000 threshold.
The result can differ depending on whether the personal services company contracts with the organisation, or the director contracts personally and must pay the fees to their employer company.
Review the service agreement, employment terms and invoicing arrangement before registering or charging GST.
Plain-English summaries only—not tax advice. The correct treatment depends on the legal and contractual arrangement. Inland Revenue publications are correct at their issue date and may be affected by later guidance or law changes.
"They set us up on Xero and handled our first year of GST without a single late filing. Genuinely easy to deal with."