Overview

Amazon collects New Zealand Goods and Services Tax (GST) at a rate of 15% on selling fees charged to sellers who are residents of New Zealand. This tax applies under New Zealand's remote services regulations, which require overseas service providers like Amazon to collect GST on certain services. Sellers who provide a valid NZ GST registration number can avoid having this tax applied to their fees.

Key Points / What Sellers Need to Know

• 15% GST on selling fees - Amazon charges New Zealand resident sellers a standard GST rate of 15% on their selling fees unless they have provided a valid GST registration number.
• Exemption available - Sellers who submit their NZ GST registration number to Amazon will not have the 15% GST applied to their selling fees.
• Non-residents are not affected - If you are not a resident of New Zealand, your selling fees will not be subject to NZ GST collection through your account.
• Effective since June 2016 - Amazon has been calculating and collecting NZ GST on applicable seller fees since June 1, 2016.
• Refunds are possible - Sellers who were previously charged GST before providing their registration number can request a refund, though processing takes up to 90 days.

How to Submit Your NZ GST Registration Number

To avoid being charged the 15% GST on your Amazon selling fees, you need to provide your NZ GST registration number directly through Seller Central. Log in to your account and navigate to your account settings. In the tax information section, click on "VAT information," then select "Add new VAT/GST registration number." From the country list, choose New Zealand and enter your GST registration number. You will need to accept and acknowledge the conditions in the registration agreement to complete the process. Once submitted, Amazon will stop applying the 15% GST to your selling fees going forward.

How to Obtain an NZ GST Number

Sellers who do not yet have a New Zealand GST registration number can register for one online through the New Zealand government's tax authority website. Search for "GST" on the official site to find the registration process and requirements. If you have questions about whether you are required to register for GST or how the regulations affect your specific situation, consult a qualified tax advisor. Amazon does not provide tax advisory or compliance services, so professional guidance is recommended for any tax-related questions.