-
About the sharing economy
The sharing economy is any economic activity through an online marketplace (also known as a digital platform) such as a website or an app, where people share assets or services for a fee.
-
Sellers of listed services
Listed services are ride-sharing and ride-hailing, food and beverage delivery and short-stay and visitor accommodation. When you provide these services through an online marketplace they must collect and return GST.
-
Sellers of non-listed services
If you provide personal services or share assets (excluding listed services) you need to consider your income tax and goods and services tax (GST) obligations.
-
Online marketplaces
Online marketplaces operating in New Zealand have income reporting and GST obligations from the 2024 calendar year.