Online marketplaces

Online marketplaces operating in New Zealand have income reporting and GST obligations from the 2024 calendar year.

From 1 April 2024 there will be changes to collecting and returning GST. These changes will affect resident and non-resident online marketplace operators.

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Income reporting rules From 1 January 2024, online marketplace operators resident in New Zealand must collect and report information about sellers who provide relevant services, as defined by the Organisation for Economic Co-operation and Development (OECD), through their marketplace.
GST on listed services 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.