GST on listed services

Online marketplaces (resident or non-resident for tax purposes) who facilitate the sale of listed services, must collect and pay GST of 15% when the service is performed, provided, or received in New Zealand. This applies whether the seller is GST-registered or not.

These rules are the marketplace rules for listed services.

Pages in this section

Marketplace rules for listed services The marketplace rules apply to online marketplaces, sellers on online marketplaces that get income from listed services and listing intermediaries.
GST obligations for marketplaces Find out if you have GST obligations such as registering, completing returns and providing taxable supply information.
Timing of GST on accommodation There are options for when you can account for GST on the supply of accommodation, and closely connected services, made through an online marketplace.
Transitional rule for accommodation The transitional rule means online marketplaces (and in some cases listing intermediaries) can choose not to collect and pay GST on short-stay accommodation supplied on or after 1 April 2024, if the booking was made before this date.
Opt-out rules for large accommodation owners Some GST-registered accommodation owners can choose to opt out of the marketplace rules. This means they collect and pay GST and issue taxable supply information.

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Te Tāke Hokohoko (GST) o ngā ratonga kua rārangitia GST on listed services

GST on listed services