Flat-rate credit scheme

As a listing intermediary you need to administer the flat-rate credit scheme for accommodation owners who are non-GST-registered.

This includes:

• passing on a flat-rate credit of 8.5% of the value of the supply to non-GST-registered accommodation owners
• giving regular statements to accommodation owners at least once a month, showing the flat-rate credits passed on to them
• claiming a credit adjustment for the flat-rate credits in your GST return.

Calculating flat-rate credits

Work out flat-rate credits based on the accommodation and any closely connected services the owner provides. This means you do not include the value of any services you provide to the guest that you charge a fee for (such as cleaning or providing fresh linen).

When you are also responsible for GST

If you have an agreement with an online marketplace to pay GST, collect the full 15% GST.

Administer the flat-rate credit scheme as above and pass on the remaining 6.5% to us.

GST for listing intermediaries

Confirming an accommodation owner is not GST registered 

Accommodation owners must give you their:

• name
• IRD number
• GST registration status.

You can only claim a credit adjustment in your GST return for the flat-rate credits you have passed onto a seller if you have a record of these details.

To confirm if an accommodation owner is GST registered or not, you can contact us. We’ll need the details the owner has given you.

Accommodation owners also need to tell you if their GST registration status changes.