GST and income reporting rules

What

Changes to GST and income reporting rules

Who

Online marketplace operators (also known as digital platforms) and sellers

When

2024

Pages in this section

GST changes From 1 April, online marketplace operators facilitating the sale of listed services must collect and return GST of 15% when the service is performed, provided, or received in New Zealand. This will apply whether the seller is GST-registered or not.
Income reporting rules From 1 January, online marketplace operators resident in New Zealand must collect and report information about sellers who provide services, as defined by the Organisation for Economic Co-operation and Development (OECD), through their marketplace.