Does NZ App Store subscriptions include GST? How to get GST number?

Forums › Apple iOS and devices › Does NZ App Store subscriptions include GST? How to get GST number?

Aaroona

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#303866 15-Mar-2023 18:17

I have an Apple subscription which I use for work (From apple, not a third party app). I was going to add it to my expenses, but noticed there is no GST number on the receipt each month.

Additionally, their menu said "its includes any VAT" instead of GST, but doesn't itemise it either.

Seems little info on this online. Anyone hit the same thing?

boosacnoodle

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#3050714 16-Mar-2023 08:53

Does it state that it's an invoice or tax invoice?

gehenna

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#3050716 16-Mar-2023 08:56

Are you logged into the NZ store or international?

Dynamic

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#3050717 16-Mar-2023 09:06

I had to research this for our accountant, and came up with the answer YES GST is included in the purchase price of iCloud plans etc.

Supporting evidence: iCloud+ plans and pricing - Apple Support (NZ)

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wellygary

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#3050718 16-Mar-2023 09:11

Dynamic:

I had to research this for our accountant, and came up with the answer YES GST is included in the purchase price of iCloud plans etc.

Supporting evidence: iCloud+ plans and pricing - Apple Support (NZ)

it began in 2016

https://www.rnz.co.nz/news/business/314643/gst-to-be-added-to-digital-purchases-from-today

This was Apple's advice to Ebook sellers at the time

"GST change in New Zealand.

September 7, 2016

Due to a change of tax laws in New Zealand, a goods and services tax (GST) rate of 15% will be introduced on October 1, 2016 for books purchased on the iBooks Store by New Zealand consumers. This will be remitted to the New Zealand tax authority by Apple Pty Limited"

https://itunespartner.apple.com/books/whats-new/5039995

Aaroona

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#3051020 16-Mar-2023 20:35

Dynamic:

I had to research this for our accountant, and came up with the answer YES GST is included in the purchase price of iCloud plans etc.

Supporting evidence: iCloud+ plans and pricing - Apple Support (NZ)

In that case... how do we claim it, since there is no GST number on the receipt?

I would hate to claim GST with in a non-GST receipt, then be in trouble with HNRY haha. I assume the general receipt, without the GST number would not be suitable?

boosacnoodle:

Does it state that it's an invoice or tax invoice?

To answer the above question about whether its a tax invoice or invoice... this is what is provided.

RunningMan

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#3051023 16-Mar-2023 20:48

Is that the emailed receipt or the one from purchase history refered to in the 3rd paragraph at the bottom?

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Aaroona

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#3051026 16-Mar-2023 20:53

RunningMan:

Is that the emailed receipt or the one from purchase history refered to in the 3rd paragraph at the bottom?

This is the one emailed to me, but the one in my account looks exactly the same.

Aaroona

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#3051209 17-Mar-2023 14:19

The latest from HNRY is that I can't claim GST on it, as their website is "unclear about whether they are referring to GST" since it only says Tax. :\

boosacnoodle

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#3051216 17-Mar-2023 14:49

From IRD:

Every tax invoice you issue must show this standard information:

- the words 'tax invoice' in a prominent place
- the name (or trade name) and GST number of the seller
- the date of issue
- a description of the goods or services.

By my reading then it is not compliant for GST purposes.

It says at the bottom Apple Luxembourg; however, even overseas digital transactions must have GST applied. I may report them to IRD and see what they say.

mkissin

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#3051218 17-Mar-2023 14:50

This appears to be an ongoing issue in multiple countries, which is pretty bullshit, to be fair.

However, from 1 April 2023 the tax invoice rules are changing!

Rules for tax invoices are changing on 1 April 2023 (ird.govt.nz)

My (not a lawyer) read on this is that for amounts under $200, a GST number and the words "tax invoice" are no longer required, so the standard apple receipt would be fine.

Aaroona

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#3051223 17-Mar-2023 14:58

mkissin:

This appears to be an ongoing issue in multiple countries, which is pretty bullshit, to be fair.

However, from 1 April 2023 the tax invoice rules are changing!

Rules for tax invoices are changing on 1 April 2023 (ird.govt.nz)

My (not a lawyer) read on this is that for amounts under $200, a GST number and the words "tax invoice" are no longer required, so the standard apple receipt would be fine.

I'll have to do some reading on that. So the assumption is that GST is being paid on everything right? How does the accountability for that work?

For example, if i have a cleaner, who is not GST registered, provide me a receipt which I then claim GST on... that won't balance (from IRD's perspective?)

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mkissin

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#3051230 17-Mar-2023 15:22

Yeah, it does seem weird like that. I don't have a clue, sorry.

wellygary

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#3051233 17-Mar-2023 15:31

Looks like you have to tell them (Apple) explicitly that you are GST registered...

https://www.ird.govt.nz/gst/gst-for-overseas-businesses/supplying-remote-services-into-new-zealand

"How to tell if your customer is GST registered

You will not need to return GST if you supply services to a New Zealand GST-registered business.

Suppliers should treat New Zealand resident customers as not registered for GST unless the customer either:

states they are GST-registered
provides their GST registration number or a New Zealand business number."

And this appears to be exactly how Apple are operating

https://www.apple.com/nz/legal/internet-services/itunes/nz/terms.html

" Apple will assume that you (as purchaser of the Transactions) are either not registered for GST under the Good and Services Tax Act 1985,

or you are GST registered but you are not purchasing the Transactions in the furtherance of your taxable activity as defined in the Goods and Services Tax Act 1985."

mkissin

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#3051234 17-Mar-2023 15:35

Ah, that makes sense with a bunch of stuff I found from people complaining that it was near impossible to give Apple your own GST number. I couldn't understand why you would even need to. I guess that's the next problem!

Aaroona

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#3051253 17-Mar-2023 16:24

Well I've just had a call with Apple... For the amount we are talking about, it's probably not worth the effort to keep chasing too much further, but, the lady I spoke with was completely befuddled as to what GST even was (not surprising).

When I had given her an idea about the what and the why, she has raised it with the engineering team to see why the GST and GST number is not listed on the emails, or in the invoice/receipt area.

The Apple Support person said she would be back in touch, likely via email because of the time difference, once they have a follow up.