This policy is issued by NZRS Ltd
Policy and Process for Non Resident Registrars to Apply for the Zero Rating of GST
Statement of Purpose
Transactions between NZRS and Non Resident Registrars (“Foreign Registrars”) can be zerorated for New Zealand Goods & Services tax (“GST”). This sets out the policy and application
process for Foreign Registrars who want transactions with NZRS to be zero rated for GST.
Background
NZRS charges GST at the current standard rate of 15% for transactions with Registrars. For
transactions with Foreign Registrars, NZRS may charge GST at 0% if the Foreign Registrar
satisfies the criteria prescribed by New Zealand legislation.
NZRS will only zero rate GST for transactions with Foreign Registrars where the Foreign
Registrar has applied to NZRS and NZRS is satisfied that the Registrar meets the requisite
criteria based on the information provided in the Application Form.
Foreign Registrars must inform NZRS of any changes that may affect their ability to meet the
required criteria as disclosed in their Application Form.
NZRS reserves the right to charge Foreign Registrars GST at 15% if NZRS considers that the
Foreign Registrar no longer meets the required criteria or if the relevant legislation is amended.
If in relation to any particular transactions NZRS is uncertain as to the GST treatment, NZRS
will charge GST at the standard 15% as the liability for charging GST remains with NZRS.
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The Diagram below illustrates the coverage of this policy:
Criteria and Application for Zero Rating of GST
Criteria: Foreign Registrars can use the Zero Rating of GST flow chart (attached) as guidance
on whether charges for services provided by NZRS can be zero rated for GST.
Application: Foreign Registrars who consider that they meet the eligibility criteria can apply
to NZRS, using the Application Form so that charges can be zero rated for GST. NZRS will
advise the Foreign Registrar if the Application has been approved and the effective date for
zero-rating of charges.
Independent Tax Advice
This document (including the attachment and the Application Form) is not and does not
constitute tax advice for Foreign Registrars. Foreign Registrars are responsible for obtaining
their own New Zealand tax advice - this document is not a substitute for this.
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Attachment: Zero Rating of GST Flowchart
Company
(a)
(b)
(c)
(d)
(e)
Individual
Is the company incorporated in NZ?
Does it have a head office in NZ?
Is the centre of management in NZ?
Is the control of the company
exercised in NZ?
Does the company carry on any
activity via a fixed or permanent
place in NZ?
(a) Do you have a permanent place of
(b)
No
Yes
abode in NZ?
Are you in NZ for more than 183
days in a 12 month period?
Yes
No
You are resident in NZ
Company is resident
in NZ
Do you carry on business through a
server owned and located in New
Zealand?
GST 15%
GST 15%
Yes
No
GST 0%
NOTE:
1.
If the services provided by NZRS will be received by a person in New Zealand, GST at 15%
may apply even if you are a non-resident for GST.
2.
If you think NZRS should charge GST at 0%, complete and return the attached Application
form to NZRS for approval.
3.
Foreign Registrars should obtain independent tax advice to confirm tax residence and GST
implications. The above flow chart is intended to provide indicative guidance only
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Application Form for Non Resident Registrars to NZRS for Zero Rating of GST
[Name and address of Non-Resident Registrar]
[Date]
We refer to the .nz Connection Agreement dated [insert date] and the Policy and Process for Non
Resident Registrars to Apply for the Zero Rating of GST and request NZRS consider our Application for
the Zero Rating of GST.
We agree that NZRS reserves the right to charge GST at 15% in the event that NZRS is satisfied that we
no longer meet the relevant criteria or if the relevant legislation are amended.
We agree to advise NZRS immediately of any changes that may affect the eligibility of our Application to
be considered for Zero Rating of GST on supplies by NZRS pursuant to the .nz Connection Agreement.
We agree that in the event that NZRS incorrectly zero-rates its supplies to us based on any incorrect
information provided by us or through our failure to notify NZRS of a change in our circumstances, NZRS
may recover the GST from us, plus any related use of money interest and/or penalties charged by the
Inland Revenue.
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£
£
Yes
No
Is your head office in New Zealand?
£
Yes
If not in New Zealand, where is it?
£
No
Is your centre of management in New Zealand?
£
Yes
If not in New Zealand, where is it?
£
No
(c)
Is control of the company exercised by directors in New Zealand?
£
£
Yes
No
2.
Do you carry on any activity (taxable or otherwise) via a fixed or
permanent place in New Zealand?
£
£
Yes
No
3.
If you are an unincorporated body, is your centre of administrative
management in New Zealand?
£
Yes
£
No
If you have no physical location in New Zealand, do you carry on
business through a server which you own and which is located in
New Zealand?
£
Yes
£
No
5.
Are you an Individual?
£
£
Yes
No
(a)
If yes, have you been present in New Zealand for more than 183 days
in any 12 month period?
£
£
Yes
No
(b)
If not, do you have a permanent place of abode in New Zealand?
£
£
Yes
No
6.
Will the services provided by NZRS be received by someone in
New Zealand?
£
£
Yes
No
1.
Are you a company incorporated in New Zealand?
If not,
(a)
(b)
If not in New Zealand, where is it?
4.
I/We confirm that the information provided in this Application is correct and that I/we will advise NZRS
immediately of changes to any of these details.
Signed for and on behalf of [Name of Registrar]:
Name(s):
Position:
Company:
Date:
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