> ## 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>