VAT refund
A VAT refund occurs when the VAT input value exceeds the VAT output value for a VAT
reporting period. The VAT refund is submitted electronically.
New Zealand specifics
GST Refunds are generally made within fifteen (15) working days after the receipt of return by Inland Revenue unless it has been proved that the registered person has not complied with the GST obligation.
A refund can be withheld for up to ninety (90) days for non-resident registered person.