New Zealand Updates GST Digital Filing Requirements
Effective Date: September 1, 2025
Summary
IRD introduces new digital filing standards for GST returns with enhanced validation.
Details
## Background
Inland Revenue is updating the digital filing requirements for GST returns as part of ongoing tax modernization.
## Changes
- New validation rules for invoice data
- Required digital record keeping
- API-based filing encouraged
- Enhanced audit trail requirements
## Timeline
- Consultation: Complete
- Voluntary adoption: March 2025
- Mandatory: September 2025
## Business Impact
Accounting software providers are updating their systems. Businesses should ensure their software is compliant.