> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# New Zealand

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

<AccordionGroup>
  <Accordion title="tax.Identity">
    | Field | Test | Validation Code / Message |
    | - | - | - |
    | `code` | <ul class="gobl-test"><li>Code in \[NZ]</li><li>Matches ^\[0-9]{8,9}\$</li></ul> | `GOBL-NZ-TAX-IDENTITY-01`<br />Tax id code must be a valid IRD number |
    | `code` | <ul class="gobl-test"><li>Code in \[NZ]</li><li>Valid</li></ul> | `GOBL-NZ-TAX-IDENTITY-02`<br />Tax id code checksum must be valid |
  </Accordion>
</AccordionGroup>


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