NZ GST Filing Frequency Checker

Use this New Zealand GST filing-frequency checker as a quick screening tool. Enter your annual sales to see which filing frequencies may be available under current IRD guidance.

Check your sales

Annual sales / taxable supplies (NZD):

Current IRD thresholds

IRD says monthly filing is required when sales are over NZ$24 million in a 12-month period. Businesses under NZ$24 million can generally choose two-monthly filing. Businesses under NZ$500,000 can choose six-monthly filing.

Which frequency is practical?

More frequent filing can make record keeping easier and may suit businesses that regularly receive GST refunds. Six-monthly filing reduces the number of returns but can mean more work is accumulated before filing.

Worked examples: three businesses, three answers

Hemi runs a dairy in Gisborne with $280,000 of annual sales. Monthly, two-monthly and six-monthly filing are all open to him. He chooses six-monthly because his sales are steady and he prefers fewer returns.

A Wellington software company has $2.4 million of annual sales. Six-monthly is off the table, so it picks two-monthly, the standard choice for most New Zealand businesses. Its periods end in the odd months: January, March, May, July, September and November.

A large exporter has $30 million of annual sales. Because sales exceed $24 million in a 12-month period, monthly filing is required. There is no choice to make.

Choosing the right frequency

The threshold tells you what is allowed, but the right choice depends on how your business runs. Monthly filing suits businesses that regularly receive GST refunds, because the refund arrives sooner. Two-monthly filing is the default for most businesses and spreads the admin evenly. Six-monthly filing means only two returns a year, but each one covers more ground, so keep your records tidy or the return becomes a chore. You can ask IRD to change your frequency if your situation changes.

Balance-date alignment

GST filing periods generally need to align with the income-tax balance date. Most businesses use 31 March.

NZ GST filing frequency checker FAQs

How often must I file GST returns?
It depends on your sales. Over $24 million in a 12-month period means monthly filing. Under $500,000 opens up six-monthly filing. Most businesses file two-monthly.

Can I change my filing frequency?
Yes. Contact IRD to move between monthly, two-monthly and six-monthly filing, as long as your sales sit within the rules for the new frequency.

What if my sales grow past a threshold?
Tell IRD. If you cross $24 million, monthly filing becomes required. If you cross $500,000, six-monthly is no longer available.

Does filing frequency change my due dates?
Each taxable period has its own due date under the usual 28th-day rule. See the GST return due date guide for how the dates work.

Official source

IRD: Accounting basis and filing frequency guidance