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19 May 2023

We have started up an e-commerce firm from Norway and we will sell to Australian customers. Currently our turnover is zero as our sales has not started yet. We have registered for GST as non-residents as we wanted to be compliant before starting our sales and we did not know how long it will take to be enrolled. We are aware that the tax treshold is AUD 75K in revenue and our question is will it be required by us to be registered for GST even before we reach the treshold of AUD 75K or should we have waited until we see that the GST returns reached 75K?

If we are required to register for GST prior to reaching the AUD 75K should we then charge our customers for tax when we sell our products or can we sell without tax until we reach the 75K? Is it required by us now that we have registered for GST to report to the Australian tax authorities even before reaching the 75K mark and even if there is no requirement to charge GST on sales before reaching GST returns of AUD 75,000?

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1 replies
285 views
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Most helpful reply

GabbyATO(Community Support)Community Support
22 May 2023

Hi @Alexander1507,


You aren't required to be registered for GST unless you fit into one of the categories listed under when you need to register. So if you're under the $75k threshold, you don't need to be registered yet. This page on international tax explains how that works for international businesses.


However, you can still choose to be registered for GST while under the threshold. This just means you'll need to charge GST on sales, including sales from before you hit the $75k threshold. This page on GST for non-residents explains what you need to report to us when registered for GST.


If you need to, you can cancel your GST registration - you can register again at any time if you reach the threshold.

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Most helpful reply

GabbyATO(Community Support)Community Support
22 May 2023

Hi @Alexander1507,


You aren't required to be registered for GST unless you fit into one of the categories listed under when you need to register. So if you're under the $75k threshold, you don't need to be registered yet. This page on international tax explains how that works for international businesses.


However, you can still choose to be registered for GST while under the threshold. This just means you'll need to charge GST on sales, including sales from before you hit the $75k threshold. This page on GST for non-residents explains what you need to report to us when registered for GST.


If you need to, you can cancel your GST registration - you can register again at any time if you reach the threshold.

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Do we as a non-resident business have to charge and report GST before reaching AUD 75,000? | ATO Community