New Zealand GST codes and rates
New Zealand charges GST at 15%. When you create a company in New Zealand, Nefin sets up 3 sales and 3 purchase codes, each tied to a box of the GST return (GST101A). Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the GST101A - sales and income and the GST101A - purchases and expenses, ready to file every month.
GST codes from the GST return (GST101A)
Each code is the box or line it fills on the GST return (GST101A), named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| 5-STD | Sales and income 15% (Box 5)Default | 15% |
| 6 | Zero-rated supplies (Box 6) | 0% |
| EXEMPT | Exempt supplies (not on the return) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| 11-STD | Purchases and expenses 15% (Box 11)Default | 15% |
| 13-IMP | GST paid to Customs on imported goods (Box 13) | 0% |
| NA-NOGST | Purchases with no GST to claim (not in Box 11) | 0% |
New Zealand GST books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
GST101A - sales and income
Goods and services tax on your sales and income
- [5-STD]Sales and income at 15% (Box 5)
- [6]Zero-rated supplies included in Box 5 (Box 6)
Not on the return
- [EXEMPT]Exempt supplies
Totals Nefin calculates
- [5-NET] Box 5 excluding GSTSum of the net amounts in [5-STD] + [6]
- [7-NET] Box 7 excluding GSTSum of the net amounts in [5-STD]
- [8] Box 8 GST on sales (Box 7 x 3/23)Net amount × 15%, from [5-STD]
- [5] Box 5 Total sales and income (including GST and zero-rated supplies)Total of [5-NET] + [8]
- [7] Box 7 Box 5 less Box 6Total of [7-NET] + [8]
Purchase book
GST101A - purchases and expenses
Goods and services tax on your purchases and expenses
- [11-STD]Purchases and expenses at 15% (Box 11)
- [13-IMP]GST on imported goods per Customs documents (Box 13)
Not on the return
- [NA-NOGST]Purchases with no GST to claim
Totals Nefin calculates
- [11-NET] Box 11 excluding GSTSum of the net amounts in [11-STD]
- [12] Box 12 GST on purchases (Box 11 x 3/23)Net amount × 15%, from [11-STD]
- [13] Box 13 Credit adjustments (Customs GST only)Sum of the net amounts in [13-IMP]
- [11] Box 11 Total purchases and expenses (including GST)Total of [11-NET] + [12]
- [14] Box 14 Total GST credit (Box 12 + Box 13)Total of [12] + [13]
Source
These codes were transcribed from the tax authority's own form or instructions: Inland Revenue GST101A April 2023 + IR375 GST guide March 2026, ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/gst100---gst199/gst101a/gst101a-2023.pdf.
Frequently asked questions
What is the GST rate in New Zealand?
The standard rate is 15%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which GST codes does Nefin set up for a company in New Zealand?
3 sales codes and 3 purchase codes, each named after the GST return (GST101A) box it fills, for example 5-STD (Sales and income 15% (Box 5), 15%), 6 (Zero-rated supplies (Box 6), 0%) and EXEMPT (Exempt supplies (not on the return), 0%).
How often is the GST return (GST101A) filed?
Nefin defaults to monthly filing, the usual period for a small or medium registered business in New Zealand. Your tax authority may assign you a different one.
Are these New Zealand GST codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (Inland Revenue GST101A April 2023 + IR375 GST guide March 2026, ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/gst100---gst199/gst101a/gst101a-2023.pdf).
Does Nefin produce the New Zealand GST books?
Yes. The GST101A - sales and income lists every invoice and the GST101A - purchases and expenses every bill, one row per document with a column for each return box, plus the totals the return asks for.