Appendix 34B: GST zero rate (New Zealand)

34 New Zealand

Commentary

Supplies of goods

The zero rate of GST is applied in New Zealand to supplies of the following goods:

• Exported goods.
• Goods shipped by a non-resident purchaser on 'free on board' (FOB) terms.
• Goods due to be exported.
• Sealed bag goods.
•

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

EXISTING USER? SIGN IN TAKE A FREE TRIAL

Non-Union scheme (Germany)

Appendix 3C: VAT zero rate (Belgium)

Accounting records (Austria)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Transfer of a business as a going concern (Belgium)

Transfer of a business as a going concern (Lithuania)

Appointing a fiscal representative (Austria)

Simplified invoices (Austria)

VAT deregistration (Cambodia)

Transfer of a business as a going concern (Mexico)

Time of supply – tax points (Australia)

Refunds (Belgium)

Credit notes (Belgium)

Zero-rated supplies (Pakistan)

GST bad debt relief (Australia)

Greece - VAT registration guide

Transfer of a business as a going concern (Austria)

France - VAT registration guide

Belgium - VAT registration guide

Kenya - VAT registration guide

Web page updated on 17 Mar 2025 16:20

Home / Tolley's EU and Global VAT /34 New Zealand / Appendix 34B: GST zero rate (New Zealand)

Appendix 34B: GST zero rate (New Zealand)

34 New Zealand

Supplies of goods

Non-Union scheme (Germany)

Appendix 3C: VAT zero rate (Belgium)

Accounting records (Austria)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Transfer of a business as a going concern (Belgium)

Transfer of a business as a going concern (Lithuania)

Appointing a fiscal representative (Austria)

Simplified invoices (Austria)

VAT deregistration (Cambodia)

Transfer of a business as a going concern (Mexico)

Time of supply – tax points (Australia)

Refunds (Belgium)

Credit notes (Belgium)

Zero-rated supplies (Pakistan)

GST bad debt relief (Australia)

Greece - VAT registration guide

Transfer of a business as a going concern (Austria)

France - VAT registration guide

Belgium - VAT registration guide

Kenya - VAT registration guide

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

Appendix 34B: GST zero rate (New Zealand)

34 New Zealand

Supplies of goods

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT