What GRAJ does about each rule in New Zealand, topic by topic. Open "Every topic, in detail" for each rule and its note. GRAJ computes, records and shows; it files nothing with any authority, and none of this is legal or tax advice.
GST 15% on everything, food included — said as a rule, not a fallback.
No local or regional rate is written for this country.
One rate: food and drink carry the standard 15% (neither zero-rated nor exempt, Inland Revenue).
No registration threshold is written for this country.
Who must collect on a platform sale in this country has not been assessed.
A generic duty estimate by HS chapter; this country's own tariff is not read.
On CROSS-BORDER: goods of NZD 1,000 or less to a consumer carry GST charged by an offshore seller over NZD 60,000 a year (to confirm); not held by lib/customs-tariff.ts.
On CROSS-BORDER: food for sale is imported by an MPI-registered food importer resident in New Zealand, with a Customs client code.
The generic customs packet (commercial invoice, packing list, certificate of origin) with the Incoterm; this country's own forms are not produced.
Taxable supply information (GST Act ss 19F–19N, from April 2023): over NZD 200 the supplier's name and GST number (the IRD modulus-11 check, as it is typed), the date, a description, the GST; over NZD 1,000 the recipient's name and an identifier. The words "tax invoice" are no longer required; GRAJ prints them for a registered seller.
No business-to-business mandate; government agencies send and receive e-invoices from 1 January 2026 and ask large suppliers (over NZD 33 million) from 2027 — said beside the e-invoice download (the Peppol A-NZ format is not produced).
No payer return is written for this country.
Whether this country asks a platform to report its sellers has not been assessed.
No worker-classification test is modeled for this country.
No freelancer-payment law is written for this country.
No statutory late-payment interest (construction aside); on the late-payment panel: unfair terms in small trade contracts (from 16 August 2022), court interest under the Interest on Money Claims Act 2016 (to confirm), and agreed interest from the seller's rate.
On CROSS-BORDER into New Zealand: the children's toy standard (2005 Regulations; the move to AS/NZS 8124:2023, EN 71 and ASTM F963 decided, date to confirm) and the Consumer Guarantees Act; no general product-safety duty beyond them is written.
On CROSS-BORDER into New Zealand: the MPI-registered food importer (New Zealand resident, renewed yearly, records 4 years — read through a search of mpi.govt.nz), the joint Food Standards Code and the Origin of Food Regulations 2021 (fresh produce, meat, seafood). No document checklist per product.
Drinks follow the food rules on CROSS-BORDER (registered importer, the joint Code); GST 15% on all of them is charged. No drinks levy exists to compute.
Not written: New Zealand alcohol excise (Customs and Excise Act 2018) and the Sale and Supply of Alcohol Act 2012 licenses are named for the next build.
Not written: the Cosmetic Products Group Standard (EPA) is named for the next build.
Not written: the Dietary Supplements Regulations 1985 and the Natural Health and Supplementary Products regime are named for the next build.
Not written: the Consumer Information Standards (Fibre Content Labelling) and (Care Labelling) Regulations are named for the next build.
On CROSS-BORDER into New Zealand: the children's toy standard (no small parts for 3 and under), with the decided move to the 2023 AS/NZS, EN 71 and ASTM standards (date to confirm).
On CROSS-BORDER into New Zealand: supplier declarations of conformity under the Electricity (Safety) Regulations 2010 (to confirm).
No furniture rule is written for this country.
No chemical restriction is written for this country.
No pet food rule is written for this country.
No machinery rule is written for this country.
No medical product rule is written for this country.
The position on tobacco, vape, hemp and cannabis is a decision.
Origin of food at retail (2021 Regulations) on CROSS-BORDER; other origin marking is not written.
Sanctions and embargoed-region screening apply everywhere; this country's own licenses are not written.
No packaging producer-responsibility or deposit scheme is written for this country.
/privacy/where-you-live: the Privacy Act 2020 reaches GRAJ, the Privacy Commissioner, and IPP 3A from 1 May 2026 — GRAJ's own notice to a person added by someone else is not yet sent.
On CROSS-BORDER into New Zealand: the Consumer Guarantees Act (contracting out only in writing, in trade, fairly) and unfair terms in small trade contracts (from 16 August 2022). The consumer checkout does not yet show them.
A carrier authority can be held under "other" and checked by a person; the hazmat-by-air rule applies everywhere.
Bonded-warehouse papers and storage requests; this country's warehouse rules are not written.
On CAMPAIGNS and CREATORS: the Fair Trading Act ss 9, 12A, 13 (to confirm).
The Unsolicited Electronic Messages Act 2007 is consent-based and GRAJ's consent rule applies; the Act's own text (and the time to honor an unsubscribe) was not read — said on CAMPAIGNS, to confirm.
On OPPORTUNITIES and FINANCING: the PPSR (NZ), the CCCFA for consumer credit only, and unfair terms in small trade contracts.
Payouts outside Stripe's cross-border countries are a decision; KYC requirements fall to the general list.
Free to join. Participants keep 95% of every transaction; GRAJ takes 5%. Built for 195 countries — payments live in the United States.