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regimes: add Australia (AU) and New Zealand (NZ) GST tax regimes #885

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2 changes: 2 additions & 0 deletions CHANGELOG.md
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Expand Up @@ -8,6 +8,8 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p

### Added

- `regimes/au`: New tax regime for Australia — GST and ABN tax identity validation (weighted modulus-89 checksum).
- `regimes/nz`: New tax regime for New Zealand — GST, IRD number validation (weighted modulus-11 checksum), and te reo Māori (`mi`) translations.
- `bill`: `PaymentDetails.Payer` party — the party responsible for making payment of the invoice if not the customer, the counterpart of the existing `Payee`.

## [v0.501.0] - 2026-06-16
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88 changes: 88 additions & 0 deletions data/regimes/au.json
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{
"$schema": "https://gobl.org/draft-0/tax/regime-def",
"name": {
"en": "Australia"
},
"description": {
"en": "Australia's Goods and Services Tax (GST) is a broad-based tax of 10%\napplied to most goods, services and other items sold or consumed in\nAustralia. It is administered by the Australian Taxation Office (ATO).\n\nBusinesses are identified by their Australian Business Number (ABN), an\n11-digit identifier whose validity is confirmed with a weighted\nmodulus-89 check."
},
"sources": [
{
"title": {
"en": "ATO - GST"
},
"url": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst"
}
],
"time_zone": "Australia/Sydney",
"country": "AU",
"currency": "AUD",
"tax_scheme": "GST",
"categories": [
{
"code": "GST",
"name": {
"en": "GST"
},
"title": {
"en": "Goods and Services Tax"
},
"keys": [
{
"key": "standard",
"name": {
"en": "Standard"
}
},
{
"key": "zero",
"name": {
"en": "Zero"
}
},
{
"key": "exempt",
"name": {
"en": "Exempt"
},
"no_percent": true
},
{
"key": "outside-scope",
"name": {
"en": "Outside scope"
},
"no_percent": true
}
],
"rates": [
{
"rate": "general",
"keys": [
"standard"
],
"name": {
"en": "Standard Rate"
},
"desc": {
"en": "Applies to most goods and services unless they are GST-free or input-taxed."
},
"values": [
{
"since": "2000-07-01",
"percent": "10.0%"
}
]
}
],
"sources": [
{
"title": {
"en": "ATO - GST"
},
"url": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst"
}
]
}
]
}
94 changes: 94 additions & 0 deletions data/regimes/nz.json
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{
"$schema": "https://gobl.org/draft-0/tax/regime-def",
"name": {
"en": "New Zealand",
"mi": "Aotearoa"
},
"description": {
"en": "New Zealand's Goods and Services Tax (GST) is a broad-based tax of 15%\napplied to most goods and services supplied in New Zealand. It is\nadministered by Inland Revenue (IRD).\n\nBusinesses are identified by their IRD number, an 8 or 9 digit\nidentifier whose validity is confirmed with a weighted modulus-11 check."
},
"sources": [
{
"title": {
"en": "Inland Revenue - GST",
"mi": "Te Tari Taake - GST"
},
"url": "https://www.ird.govt.nz/gst"
}
],
"time_zone": "Pacific/Auckland",
"country": "NZ",
"currency": "NZD",
"tax_scheme": "GST",
"categories": [
{
"code": "GST",
"name": {
"en": "GST",
"mi": "GST"
},
"title": {
"en": "Goods and Services Tax",
"mi": "Tāke mō ngā Rawa me ngā Ratonga"
},
"keys": [
{
"key": "standard",
"name": {
"en": "Standard"
}
},
{
"key": "zero",
"name": {
"en": "Zero"
}
},
{
"key": "exempt",
"name": {
"en": "Exempt"
},
"no_percent": true
},
{
"key": "outside-scope",
"name": {
"en": "Outside scope"
},
"no_percent": true
}
],
"rates": [
{
"rate": "general",
"keys": [
"standard"
],
"name": {
"en": "Standard Rate",
"mi": "Pāpātanga Paerewa"
},
"desc": {
"en": "Applies to most goods and services unless they are zero-rated or exempt.",
"mi": "Ka pā ki te nuinga o ngā rawa me ngā ratonga ki te kore rātou e tāke-kore, e tāke-whakawātea rānei."
},
"values": [
{
"since": "2010-10-01",
"percent": "15.0%"
}
]
}
],
"sources": [
{
"title": {
"en": "Inland Revenue - GST rate"
},
"url": "https://www.ird.govt.nz/gst"
}
]
}
]
}
32 changes: 32 additions & 0 deletions data/rules/au.json
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{
"id": "GOBL-AU",
"package": "au",
"subsets": [
{
"id": "GOBL-AU-TAX-IDENTITY",
"object": "tax.Identity",
"subsets": [
{
"guard": "code in [AU]",
"subsets": [
{
"field": "code",
"assert": [
{
"id": "GOBL-AU-TAX-IDENTITY-01",
"desc": "invoice tax id code must be a valid 11-digit ABN",
"tests": "matches ^[0-9]{11}$"
},
{
"id": "GOBL-AU-TAX-IDENTITY-02",
"desc": "invoice tax id code checksum must be valid",
"tests": "valid"
}
]
}
]
}
]
}
]
}
32 changes: 32 additions & 0 deletions data/rules/nz.json
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{
"id": "GOBL-NZ",
"package": "nz",
"subsets": [
{
"id": "GOBL-NZ-TAX-IDENTITY",
"object": "tax.Identity",
"subsets": [
{
"guard": "code in [NZ]",
"subsets": [
{
"field": "code",
"assert": [
{
"id": "GOBL-NZ-TAX-IDENTITY-01",
"desc": "invoice tax id code must be a valid IRD number",
"tests": "matches ^[0-9]{8,9}$"
},
{
"id": "GOBL-NZ-TAX-IDENTITY-02",
"desc": "invoice tax id code checksum must be valid",
"tests": "valid"
}
]
}
]
}
]
}
]
}
8 changes: 8 additions & 0 deletions data/schemas/tax/regime-code.json
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Expand Up @@ -17,6 +17,10 @@
"const": "AT",
"title": "Austria"
},
{
"const": "AU",
"title": "Australia"
},
{
"const": "BE",
"title": "Belgium"
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"const": "NO",
"title": "Norway"
},
{
"const": "NZ",
"title": "New Zealand"
},
{
"const": "PL",
"title": "Poland"
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56 changes: 56 additions & 0 deletions regimes/au/au.go
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// Package au provides the tax regime definition for Australia.
package au

import (
"github.com/invopop/gobl/cbc"
"github.com/invopop/gobl/currency"
"github.com/invopop/gobl/i18n"
"github.com/invopop/gobl/norm"
"github.com/invopop/gobl/pkg/here"
"github.com/invopop/gobl/rules"
"github.com/invopop/gobl/tax"
)

// CountryCode is the tax country code for Australia.
const CountryCode = "AU"

func init() {
tax.RegisterRegimeDef(New())
rules.Register("au", rules.GOBL.Add(CountryCode),
taxIdentityRules(),
)
norm.Register(
norm.When(tax.IdentityIn(CountryCode), norm.For(normalizeTaxIdentity)),
)
}

// New provides the tax regime definition for Australia.
func New() *tax.RegimeDef {
return &tax.RegimeDef{
Country: CountryCode,
Currency: currency.AUD,
TaxScheme: tax.CategoryGST,
Name: i18n.String{
i18n.EN: "Australia",
},
Description: i18n.String{
i18n.EN: here.Doc(`
Australia's Goods and Services Tax (GST) is a broad-based tax of 10%
applied to most goods, services and other items sold or consumed in
Australia. It is administered by the Australian Taxation Office (ATO).

Businesses are identified by their Australian Business Number (ABN), an
11-digit identifier whose validity is confirmed with a weighted
modulus-89 check.
`),
},
Sources: []*cbc.Source{
{
Title: i18n.NewString("ATO - GST"),
URL: "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst",
},
},
TimeZone: "Australia/Sydney",
Categories: taxCategories(),
}
}
49 changes: 49 additions & 0 deletions regimes/au/tax_categories.go
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package au

import (
"github.com/invopop/gobl/cal"
"github.com/invopop/gobl/cbc"
"github.com/invopop/gobl/i18n"
"github.com/invopop/gobl/num"
"github.com/invopop/gobl/tax"
)

func taxCategories() []*tax.CategoryDef {
return []*tax.CategoryDef{
{
Code: tax.CategoryGST,
Name: i18n.String{
i18n.EN: "GST",
},
Title: i18n.String{
i18n.EN: "Goods and Services Tax",
},
Retained: false,
Keys: tax.GlobalGSTKeys(),
Rates: []*tax.RateDef{
{
Keys: []cbc.Key{tax.KeyStandard},
Rate: tax.RateGeneral,
Name: i18n.String{
i18n.EN: "Standard Rate",
},
Description: i18n.String{
i18n.EN: "Applies to most goods and services unless they are GST-free or input-taxed.",
},
Values: []*tax.RateValueDef{
{
Since: cal.NewDate(2000, 7, 1),
Percent: num.MakePercentage(100, 3),
},
},
},
},
Sources: []*cbc.Source{
{
Title: i18n.NewString("ATO - GST"),
URL: "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst",
},
},
},
}
}
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