Entities filing GST returns in New Zealand

Number of GST filers by turnover band is calculated from GST returns as the sum of gross sales in the year ended 31 March. For a two-monthly filer, this would mean the sum of gross sales on six successive GST returns, with the last return being for the period ending 31 March.

The GST data only include GST collected or refunded by Inland Revenue.

GST collected on imports by the New Zealand Customs Service is not included.

At URL provided, select 'Net IRD GST statistics' file.

The data covers Inland Revenue administered GST only, and does not include gross GST collected by the New Zealand Customs Service.

GST turnover is calculated from GST returns as the sum of sales and income for the year ended 31 March.
For a two-monthly filer, this would mean the sum of gross sales on six successive GST returns, with the last return being for the period ending 31 March.
Customers with no turnover returned to Inland Revenue are either not trading or they have input credits but no output tax to be declared to Inland Revenue in that year. They may have paid Customs GST on imports.