[Jo Jo]

Since I came to NZ I have continued to work for my former employer in the UK on a freelance basis. I am just getting ready to issue my first invoice, and suddenly realised that I had no idea whether or not I had to charge GST. I've been looking on the NZ GST website, but it's too late on a Friday for me to be able to make any sense of it.

I realise I'm going to have to sort out a tax accountant here in NZ pretty quickly, but I wondered if there's anyone here in a similar situation who knows about GST who can give me a few pointers before Monday.

My specific questions are:

Do I have to charge GST for services provided to overseas companies?
And if so, if the company I am providing the service to is exempt from paying VAT (which it is, because it's a charitable trust) would it also be exempt from paying GST?

And finally, can anyone recommend a good tax accountant?

Cheers.

[eternalkiwi]

Hello Jo Jo,

The GST rate for exported services is 0%, so effectively no actual GST is paid by your client.

If your turnover is over $40,000 p.a. you would need to register for GST.
Though if your main customers are overseas you may not pay that much GST and may possibly receive small refunds.

Charities do no have an exemption from GST in NZ.

Shawn

[Jo Jo]

Super. Thanks Shawn.