Source: New Zealand Ministry of Health
Publication date:
Summary
The 2025 annual sales return user guide covers the step-by-step instructions for the following license types:
- General retailers: who are required to submit one return for each company/person, this may include multiple stores.
- Specialist vape retailers: who are required to submit a separate return for each store, including for any online stores.
- Importers and Manufacturers (a ‘notifier’): who are required to submit one return of products manufactured or imported for sale in New Zealand.
