Skip to main content

From 1 April 2024 online marketplace operators (resident or non-resident for tax purposes), who facilitate 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.

What listed services are

Listed services are defined in legislation, and include:

  • ride-sharing and ride-hailing
  • food and beverage delivery
  • short-stay and visitor accommodation. (Accommodation used by the customer as their principal place of residence is exempt.)

GST also applies to closely connected services if they’re facilitated through the marketplace operator. For example, holiday rental cleaning fees charged on top of the accommodation costs.

Marketplace operators

Non-GST registered marketplace operators must register for and return GST if their total sales (including listed services) are more than or are expected to be more than, NZ$60,000 in a 12-month period.

We are updating our GST registration service to reflect these changes.

GST-registered sellers

GST-registered sellers will need to include the supply of listed services sold through an online marketplace as a zero-rated supply in their GST return.

They will still be able to claim GST on their costs of making supplies of listed services.

Non-GST-registered sellers: Flat-rate credit scheme

From 1 April 2024, a new flat-rate credit scheme will apply for sellers who are not GST-registered.

Marketplace operators will collect GST at the standard 15% rate on listed services that are performed, provided or received in New Zealand. They will then pass on 8.5% to sellers who are not GST-registered. The remaining 6.5% is returned to us.

The 8.5% passed on to unregistered sellers recognises the GST on their costs from supplying listed services.

Using the new rules

To use the new rules, marketplace operators must identify sellers that are GST-registered from those who are not. So they can do this, sellers must provide marketplace operators with their GST registration status including any changes to their status.

Marketplace operators must inform sellers of the total amount of flat-rate credit they’ve passed on to them. They must inform them at least once a month.

Opt-out rules for large GST-registered sellers

Some GST-registered sellers can choose to opt out of the marketplace rules and carry on being responsible for their GST obligations.

Sellers must:

  • make more than $500,000 of supplies in a 12-month period
  • provide accommodation and meet a 2,000-night threshold, based on the number of nights of accommodation listed through a single online marketplace.

Sellers making more than $500,000 supplies in a 12-month period can notify their marketplace operator that they are opting out. Accommodation providers must enter into an agreement with their marketplace operator to opt out of the rules if they meet the criteria.

The Tax Information Bulletin has more detail on GST on listed services and the flat-rate credit scheme.

Tax information Bulletin - Vol 35 No 6 - July 2023 (pages 16-38) (

Marketplace operators can email us with any questions at [email protected]

Last updated: 19 Feb 2024
Jump back to the top of the page