Sellers of listed services

Listed services are ride-sharing, food and beverage delivery and short-stay accommodation. When you provide these services through an online marketplace, they must collect and return GST.

Your GST obligations will depend on whether you are GST registered or not.

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GST for drivers, deliverers and accommodation hosts If you perform or provide listed services in New Zealand using an online marketplace (such as a website or app) — the online marketplace will collect and return GST on the sale.
Ride-sharing or food and beverage delivery services Ride-sharing is sometimes referred to as ride-hailing or ride-sourcing. Food and beverage delivery is the transportation of these items and does not include the supply of the food and beverages themselves.
Short-stay and visitor accommodation Short-stay and visitor accommodation is when you're renting out your residential property to guests for up to 4 consecutive weeks at a time.