As of Oct 1st, 2016, the New Zealand (NZ) government expects sellers of digital products to charge NZ residents 15% VAT, and deliver that to the NZ government, no matter where in the world your company is based. If you implement your own payment system, you are unlikely to meet the threshold unless you are big in NZ. If you use a reseller such as FastSpring or sell via an app store, then the threshold is probably going to apply to the reseller.
“Offshore suppliers will be required to register and return GST if their supplies to New Zealand residents exceed NZD $60,000 in a 12-month period"
As of July 1st, 2017, the Australian government aims to have the same law in place. In this case, the rate is 10%. I’ve found no mention of a threshold, though.
As far as I can tell, in both countries, this only applies to B2C sales.
(I found this info on https://www.taxamo.com/).
I’m curious as to whether most sellers of digital products will blatantly ignore these laws, the way my US-based competitors ignore the EU VAT laws.
If a company doesn’t ignore the laws, it makes using a reseller ever more attractive than implementing and maintaining one’s own payment processing system.
I do see these laws as fair, from the point of view of bricks-and-mortar stores who see their overseas-based competitors undercut them. I’m surprised it has taken 20 years of e-commerce for governments to finally close these tax loopholes. However I also consider these laws to be close to impossible to enforce.