I've searched these forums and found this topic has come up over the years but no one really had a great answer to it.

I have an NZ business that makes it's revenue almost entirely from Google and Apple Apps (App store, Play, Google Ads).

It's been a low earner since I incorporated a few years ago but at the start of this year it finally passed the GST revenue threshold and I've had to register it for GST.

The thing that's troubling me is that each time I file GST I get a nice lump sum back. I'm not paying GST, I'm getting paid back GST because I'm collecting none. I have no NZ customers.

That might be correct, and I've nothing to worry about, but I'd like confirmation that I'm not wrong in how I'm filing.

I believe the income the business gets is zero-rated as it arrives in the bank as international wire transfers directly from the likes of Apple Inc, Cupertino and not Apple NZ as one accountant I spoke to tried to convince me (he thought I should be docking GST from that).

There's the rub. The two accountants I've spoken to are more used to dealing with "regular" NZ businesses who have NZ customers and in that situation GST is much more obvious (both are family members, one specialises in business tax).

I've heard that calling up the IRD is a waste of time as they just tell you to find an accountant. There must be some support for specialised businesses here in NZ, no?

Are there any App publishers like me among you who know the ropes on this or can recommend an accountant who has experience with digital services (SAS) exported?