Online marketplaces

Online marketplaces operating in New Zealand have income reporting and GST obligations.

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Income reporting rules From 1 January 2024, online marketplaces resident in New Zealand must collect and report information about sellers who provide relevant services, as defined by the Organisation for Economic Co-operation and Development (OECD), through their marketplace.
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.

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Ngā mākete tuihono Online marketplaces