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GST on imported services, digital products and low value imported goods

Australian GST may apply to you for retail sales of imported services, digital products or low value imported goods.

Last updated 7 December 2021

If you sell goods and services into Australia, GST may apply to your sales. This page provides specific information for you if you are a non-resident business.

In this section

GST definitions will help if you don't know what terms mean. Non-resident businesses and GST has information for all non-resident businesses.

Authorised by the Australian Government, Canberra.

Information from the ATO on Australian goods and services tax (GST) on low value imported goods (A$1,000 or less).

Make sure to apply GST to sales if your business imports services or digital products into Australia.

When to charge GST on services, digital products and low value goods that are imported.

How non-resident suppliers of imported services, digital products and low value goods can meet their GST obligations.

We encourage non-residents to comply with our laws.

Information for Australian businesses about paying GST when buying imported services, digital products or low value imported goods.

Information for consumers about paying GST when buying imported services, digital products and low value imported goods.

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