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In the following document we have compiled important information regarding the New Zealand Goods & Services Tax (GST) that is valid starting July 2020.
Seller Requirements
Sellers with Buyers in New Zealand
The New Zealand government imposes a 15% Goods and Services Tax (GST) on transactions where the Buyer is located in New Zealand and the Seller is located outside the country.
From July 2020 onwards, all orders that meet this criteria will have a 15% tax added to the order, paid for by the Buyer. The tax is added to the invoice total and is calculated on the total of the cost of the goods plus shipping.
In short, the Buyer is charged 15% on the purchase price plus shipping. This charge will be automatically deducted during the payment of the order, and appear as Partner Commission on your PayPal transaction receipt.
Sellers shipping from New Zealand
Sellers that ship from New Zealand will be charged a 15% tax on the 8% marketplace selling fee owed to Discogs. This charge will be automatically deducted during the payment of the order and is indicated as PayPal Partner Commission.
Fees and taxes
The 15% tax will be added to the total value of the order (total item cost plus shipping) and paid for by the Buyer. For example, if the item value + shipping totals $40 NZD, then a $6 NZD tax will be added and the Buyer will pay $46 NZD.
The 8% Discogs Marketplace Selling fee is only assessed on the item amount. Discogs does not include taxes and shipping when assessing the fee.
Note: If using PayPal, the PayPal fee will be calculated on the total amount of the order meaning it is inclusive of GST. You can choose to recoup this amount by raising your stated shipping costs. This can be done by updating your seller terms and / or shipping policies.
New Zealand Business Number (NZBN) Verification
Sellers can become exempt from GST charges on selling fees as well as on transactions where they are purchasing goods from a non-New Zealand Seller.
If you are business in New Zealand with a registered NZBN, enter that information in the corresponding field of your Seller Settings and check "I am registered for GST". You will then be exempt in the Discogs Marketplace from GST rules.
- Buyers will not have to pay GST on purchases when buying from a foreign seller.
- Sellers will not be charged GST at the time of payment of the order.
Customs Form
When filling out the customs form to ship to New Zealand, Sellers are required to include specific information as follows:
- The New Zealand Business Number (NZBN) for Discogs (Zink Media, LLC): 131-929-986
- Optional: The NZBN of the recipient, if disclosed to you
- The extent to which the supply was treated as a taxable supply. For example:
- 15% GST has been imposed
Example of what you could add to the customs form in a description field:
- Supplier NZBN: 131-929-986
- GST imposed
Sellers Using the PayPal Tax Tool
Discogs will assess the tax on all eligible orders. If you have set up a tax for New Zealand buyers, it will be overridden such that no tax will be assessed by PayPal. This is done to ensure you do not double tax your buyer from both Discogs and Paypal.
Buyer Requirements
New Zealand Buyers will pay a 15% tax on all orders made through a Seller located in another country. Please note, the tax does not apply on orders where both Buyer and Seller are located in New Zealand.
Discogs supplies to the Buyer the following information each time an order is made where GST is collected:
- The supplier's name for GST purposes (Zink Media LLC)
- GST registration number: 131-929-986
- The date of issue
- A description of the order, including the quantity (if applicable) and the price
- The amount of GST payable and the GST-inclusive price
- Information that identifies whether GST was charged on the goods