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New rules have been passed into law to ensure our tax settings remain fit-for-purpose for the growing sharing economy.

The sharing economy operates through online marketplaces (also known as digital platforms) such as a website or app. Online marketplaces connect buyers with sellers offering their skills, assets, or labour for hire.

We’ve put together a brief overview of the rules on our website. We’ll give more detailed information about the changes later this year.

GST changes from 1 April 2024

New Zealand and offshore based online marketplaces must collect and return GST on the following ‘listed services’ (legislatively defined) when they’re performed, provided, or received in New Zealand.

  • Short-stay and visitor accommodation
  • Ride-sharing and ride-hailing
  • Food and beverage delivery

At the same time, a new flat-rate credit scheme comes in, aimed to minimise compliance costs for sellers who are not registered for GST.

Income reporting from 1 January 2024

A rapidly growing sharing economy means it’s hard for tax authorities to see online marketplace activity. From 1 January 2024, New Zealand is using the ‘Model Reporting Rules for Digital Platforms’ developed by the Organisation for Economic Co-operation and Development (OECD).

Marketplace operators who are New Zealand tax residents must report information to us about sellers and their online income earned from certain activities, using OECD’s XML schema.

Information for 1 January 2024 to 31 December 2024 is due to us by 7 February 2025. Tax authorities worldwide who have implemented the rules will then exchange information.

You can read more about the GST and reporting changes in our sharing economy section.

GST and income reporting rules

Our Special report has more detail about GST on listed services and the flat-rate credit scheme.

Special report: Marketplace rules for listed services (

Our Tax information Bulletin has more information about reporting.

Tax information Bulletin - Vol 35 No 6 - July 2023 (pages 5-15) (

Marketplace operators can email us their questions at [email protected]

Last updated: 10 Jul 2023
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