• Applying GST to imported services and digital products

    If you sell imported services or digital products to Australian consumers and you meet the goods and services tax (GST) registration turnover threshold, you need to register for GST with us. You will meet the registration turnover threshold if your taxable sales to Australian consumers in a 12-month period are A$75,000 or more. Once registered, you need to report and pay GST on sales to the ATO.

    You can register now for the simplified GST system for non-residents. Alternatively, you can register in the standard GST system. If you choose the existing GST registration over simplified GST registration, allow 28 days or longer for processing of your application.

    From 1 July 2018, overseas businesses may also be affected by GST on low value goods law changes.

    If you have any questions, email us at AustraliaGST@ato.gov.au.

    See also:

      Last modified: 17 Jul 2017QC 52914