GST obligations for marketplaces

Find out if you have GST obligations such as registering, completing returns and providing taxable supply information.

Online marketplaces

You will be treated as the supplier of listed services if you:

• authorise a charge for the supply of listed services to the customer
• authorise the delivery of the supply of listed services to the customer
• set any of the terms or conditions under which the supply of listed services is made, whether directly or indirectly.

This applies whether you are resident or non-resident for GST purposes in New Zealand.

Registering for GST

You must register for and return GST if the total sales (including listed services) are more than, or are expected to be more than, NZ$60,000 in a 12-month period.

If you are a New Zealand tax resident, you can register for GST in myIR.

Log in to myIR

If you are a non-resident, you can use our registration process for non-residents.

Register for GST on low value imported goods, remote services or listed services

If you are already registered for GST, and the marketplace rules for listed services apply to you, please let us know by emailing [email protected]

Sellers who are not GST-registered

A flat-rate credit scheme applies for sellers who are not GST-registered.

Online marketplaces collect GST at the standard 15% rate on listed services that are performed, provided or received in New Zealand.

You pass on 8.5% to sellers who are not GST-registered and pay the remaining 6.5% to us. See completing your GST returns for how to do this.

The 8.5% passed on to non-GST-registered sellers recognises the GST on their costs from supplying listed services.

At least once a month you must let sellers know the total amount of flat-rate credits you’ve passed on to them.

Identify sellers who are not GST registered 

You must identify sellers that are not GST-registered from those who are. So you can do this, sellers must give you their:

• name
• IRD number
• GST registration status.

If you want to confirm if a seller is GST registered or not, you can contact us. We’ll need the details the seller has given you.

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

Completing your GST returns

Include the total sales of listed services (including 15% GST) as sales and income in your GST return.

Claim a credit adjustment for flat-rate credits you have passed on to non-GST-registered sellers. You can only claim this if you have a record of the seller’s name, IRD number and GST registration status.

Taxable supply information

You need to provide customers with taxable supply information, unless the seller has opted out of the marketplace rules. An example of this is providing the customer with an invoice.

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

If the seller has opted out, they are responsible for providing the taxable supply information.

GST agreements with listing intermediaries

In certain circumstances, you and a listing intermediary can enter into an agreement stating they will collect and pay GST on supplies of accommodation made through your online marketplace.

If you do this, then the listing intermediary can also make an agreement with you for them to be responsible for issuing taxable supply information to the customer. This must be an agreement in writing and state the listing intermediary’s details will be included in the taxable supply information, and not yours.

Tax Policy advice

Read more about GST on listed services and the flat-rate credit scheme.

Special report: GST on accommodation and transportation services supplied through online marketplaces (Tax Policy)

Online marketplaces can email us with any questions at [email protected]