As of October 1, 2016 New Zealand Goods and Services (“GST”) applies to the supply of remote services (including electronically supplied services) by nonresidents to New Zealand individuals (non-business).
Although Amazon Web Services, Inc. (“AWS”) is established in the United States, it is registered for New Zealand GST as a nonresident taxpayer. As such, AWS is required to charge GST on services provided remotely to individual (non-business) New Zealand customers. AWS’s online pricing does not include applicable taxes, and GST at 15% will be added to our charges for taxable services. All GST collected from New Zealand customers will be paid to the New Zealand tax authority. As AWS is registered as a nonresident taxpayer, it is not required to issue tax invoices.
AWS is not required to charge GST on services provided to New Zealand business customers. To determine if a customer is a business or individual, AWS relies upon your provision of a valid GST registration number.
As such, if you are using AWS services for business purposes and are registered for New Zealand GST, to ensure that you are not charged GST you must update your payer and each linked account with your GST registration number and legal business address in New Zealand in the Tax Settings page here.
Provided you have uploaded a valid GST registration number, AWS will not apply GST on future purchases of taxable services under the relevant account.