New Zealand - GOBL

New Zealand’s Goods and Services Tax (GST) is a broad-based tax applied to most goods and services supplied in New Zealand. It is administered by Inland Revenue (IRD). Businesses are identified by their IRD number, an 8 or 9 digit identifier whose validity is confirmed with a weighted modulus-11 check.

Base Details

Key	Value
Tax Country Code	`NZ`
Currency	`NZD`
Base Time Zone	`Pacific/Auckland`

Tax Categories

Code	Name	Title
`GST`	GST	Goods and Services Tax

GST Rates

Rate	Keys	Name	Percents	Description
`general`	`standard`	Standard Rate	15.0%	Applies to most goods and services unless they are zero-rated or exempt.

Validation Rules

tax.Identity

Field	Test	Validation Code / Message
`code`	Code in [NZ] Matches ^[0-9]$	`GOBL-NZ-TAX-IDENTITY-01` Tax id code must be a valid IRD number
`code`	Code in [NZ] Valid	`GOBL-NZ-TAX-IDENTITY-02` Tax id code checksum must be valid