The New Zealand Qualified Bookkeepers Association (NZQBA) has submitted its response to Inland Revenue’s latest work on GST, advocating for practical improvements that better reflect the realities faced by Bookkeepers and small businesses every day.
New Zealand’s GST system has served businesses well for decades, but the way businesses operate has changed dramatically. Cloud accounting, e-Invoicing, digital subscriptions and automation have transformed GST compliance for New Zealand businesses and the Bookkeepers who support them.
Practical recommendations for New Zealand’s GST system
Before preparing our submission, we invited NZQBA members to share the GST issues they encounter most often in practice.
Although the survey was completed over a short timeframe, the feedback was incredibly valuable. Members highlighted recurring challenges around correcting GST errors, overseas transactions, digital subscriptions, GST reconciliations, entertainment expenses, and the practical realities of working with modern accounting software.
One of the strongest themes to emerge was the need for GST legislation, Inland Revenue processes, and accounting software to evolve together. This became a central message throughout our submission.
Practical recommendations for a modern GST system
Rather than simply responding to the questions asked, NZQBA used the opportunity to put forward practical recommendations aimed at improving voluntary compliance while reducing unnecessary compliance costs for small businesses.
Our submission includes recommendations around:
- simplifying GST error correction processes
- improving practical GST guidance
- reducing unnecessary compliance costs
- supporting sensible implementation of e-Invoicing and digital reporting
- modernising record-keeping requirements for the digital economy
- reviewing the GST registration threshold
- recognising the important role Bookkeepers play in supporting GST compliance.
Many of these recommendations are based on the real experiences of Bookkeepers who work with New Zealand businesses every day.
Supporting better GST compliance
Professional Bookkeepers play a vital role in helping New Zealand businesses meet their GST compliance obligations, identify errors early, and navigate increasingly complex digital reporting requirements.
One of NZQBA’s key roles is ensuring the voice of the bookkeeping profession is represented when government agencies are reviewing policy and administration.
Submissions like this allow us to share practical insights from the profession, highlight areas where compliance can be improved, and advocate for changes that benefit both Bookkeepers and the businesses they support.
We’re also pleased to acknowledge the contribution of Emma Diver from Balanced Books NZ, who generously gave her time and expertise to help shape this submission despite the tight timeframe and the demands of GST filing season. Emma is a valued member of NZQBA’s Inland Revenue Relationship Team, which meets regularly with Inland Revenue to ensure the Bookkeeper perspective continues to be represented in the conversations and decisions that matter.
We would also like to thank every NZQBA member who completed our GST survey. Your feedback helped ensure this submission was grounded in the real experiences of Bookkeepers working across New Zealand.
Read the submission
We’ve made our submission available for anyone who would like to read it.
As always, we’ll continue working with Inland Revenue and other government agencies to advocate for practical, proportionate solutions that support New Zealand Bookkeepers and the small businesses they serve.
As New Zealand’s GST system continues to evolve, NZQBA remains committed to ensuring Bookkeepers have a seat at the table. Practical policy, clear guidance, and systems that work for real businesses benefit everyone—from business owners and advisers through to Inland Revenue itself.
