New Zealand Goods and Services Tax (GST)

New Zealand GST charged to the Seller from Amazon on remote services

The New Zealand government has passed new rules that requires remote services providers to collect New Zealand GST on certain services. Unless a seller has provided their GST registration number, Amazon will collect and remit New Zealand GST at a standard rate of 15% on Selling on Amazon fees paid by sellers who are residents of New Zealand. New Zealand sellers who have given their GST registration number to Amazon will not have a GST of 15% applied to their Selling on Amazon fees.

Amazon sellers who are located in New Zealand and sell on Amazon websites can provide Amazon with their NZ GST registration number and will not be charged NZ GST on their Selling on Amazon fees.

To provide Amazon with your New Zealand GST registration number:

1. Log in to Seller Central
2. Under Settings, choose Account Info
3. In the section Tax Information, click on VAT information
4. Click on Add new VAT/GST registration number
5. From the list of countries, selectNew Zealand
6. Add your New Zealand GST registration number
7. Click onI accept and acknowledge all conditions set out in the Tax registration agreement
8. Click on Save

To learn more, refer to New Zealand GST Tax. To understand how regulating impacts your Selling on Amazon account, visit the Inland Revenue website.

How does this apply to my selling account?

If you are a resident of New Zealand, the Selling on Amazon Fees charged to your selling account are subject to New Zealand GST, unless you have provided Amazon with a New Zealand GST registration number.

How do I obtain a New Zealand GST number?

You can register for a New Zealand GST registration number online. For more information, see the New Zealand Inland Revenue page and search for GST.

I am not a New Zealand resident; will Amazon charge my account New Zealand GST fees?

If you are not a resident of New Zealand, Selling on Amazon fees will not be subject to New Zealand GST collection through your selling account. If you have any New Zealand GST obligations in New Zealand, consult your tax advisor.

How is New Zealand GST charged?

If the Seller does not have a valid New Zealand GST registration number on file, Amazon will charge New Zealand sellers a standard rate of 15% on the Selling on Amazon fees.

Amazon will begin calculating and collecting New Zealand GST fees with effect from 1 October 2016.

Why is Amazon continuing to collect NZ GST when I have provided a valid New Zealand GST registration number?

Amazon will not calculate and collect New Zealand GST if you have a New Zealand GST registration number. However, there may have been fees collected on the orders due to timing. Amazon calculates New Zealand GST when an order is placed, and charges it to the seller account when the order is shipped. Therefore, New Zealand GST may have been collected on orders placed prior to the time you provided your New Zealand GST registration number.

I updated my information to reflect my current address, which is outside New Zealand. Why is Amazon continuing to collect New Zealand GST?

Amazon calculates New Zealand GST fees when an order is placed, and collects it when an order is dispatched. If the information you provided at the time of shipment indicates that you are a resident of New Zealand, then the New Zealand GST fee will be collected. This might have occurred if there were pending orders before you updated your current address and payment information.

Go to Seller Account Information, and review each section to ensure that all of your information is complete and accurate. Note that there may be several addresses and payment methods associated with your seller account.

How do I receive a refund for previously charged New Zealand GST on my seller account?

You may request a refund for previously charged New Zealand GST once you have provided Amazon with a valid New Zealand GST registration number.

To request a refund:

1. Submit your New Zealand GST registration number to Amazon by following the process listed above.
2. Contact Amazon Seller Support through the Contact us form.
   • Choose Selling on Amazon.
   • Click on Other issues and then Tax Questions.
   • Under What are your tax questions, request a refund of the New Zealand GST charged to your seller account.
   Note: New Zealand GST refund requests can take up to 90 days to process.
3. You will receive an update for your case when your request has been processed. The update will provide the estimated date when you can expect to receive a refund in your seller account if your request was approved.

Will Amazon provide me with an invoice for any New Zealand GST collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under New Zealand legislation. All monthly activity can be found in date range reports. You can view these reports by going to Seller Central > Reports > Payments > Date Range Reports > and selecting a transactional report for a particular time frame.

Can Amazon help me with my tax return?

While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax advisor.