GST for listing intermediaries

An online marketplace will collect and pay the GST on accommodation unless you have an agreement with them to do this.

When the online marketplace collects and pays GST

In most cases the online marketplace will collect and pay GST of 15% on accommodation (and any closely connected services) supplied through them. This includes any services you may supply to the guest for a fee through the marketplace, like cleaning or providing fresh linen.

Taxable supply information

You do not have to provide taxable supply information to the online marketplace for these supplies.

Filing your GST return

You must treat these supplies of accommodation and any closely connected services as zero-rated in your GST return.

When you can collect and pay GST

In certain circumstances, you can agree with an online marketplace to collect and pay GST of 15% on the supplies, instead of them.

Entering into the agreement

To be able to enter into an agreement, you must:

• be a New Zealand tax resident
• list the accommodation provided by the owner on more than 1 online marketplace
• use an electronic system that automatically manages guests’ bookings.

Taxable supply information

The online marketplace will remain responsible for providing the guest with taxable supply information unless you also agree to be responsible for this.

The agreement must be in writing. It needs to include that your name and GST number will be on the taxable supply information.

You need to provide the taxable supply information within 28 days of the supply occurring.

Taxable supply information for GST

When to account for GST

There are options for when you can account for GST on the supply of accommodation, and closely connected services, made through an online marketplace.

Timing of GST on accommodation

Accommodation bookings before 1 April 2024

The rules for listed services started on 1 April 2024. In some cases, an accommodation booking may have been made before 1 April 2024, but the guest stays in the accommodation after this date.

Listing intermediaries responsible for collecting and paying the GST on these bookings can choose to apply the transitional rule.

Transitional rule