New Zealand is currently working to implement changes to bring more online sales of goods and services under the scope of GST, including the introduction of GST registration requirements for foreign online suppliers. Currently an NZD 400 de minimis amount applies, but even purchases exceeding the amount are often not reported and taxed under the current system.
New Zealand is currently part of an OECD working group on the taxation of online sales. Although the government would prefer to wait…