When to charge 0% GST (Zero-rate)

Key requirements

For goods, establish at the point of supply that they are or will be exported and retain the required export documents. For services, identify the relevant international-service provision and assess the customer’s belonging status where required. An overseas billing address does not automatically make a local delivery an export, and not every service purchased by a foreign company is zero-rated. Zero-rated supplies remain taxable supplies and are distinct from exempt or out-of-scope transactions. The two linked detailed pages provide the evidence and transaction-specific conditions needed before applying a 0% code.