Timing of GST on accommodation

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

If you are an online marketplace or listing intermediary, you can choose to account for GST on the accommodation you provide either:

• no later than 7 days after the completion of the service - usually the checkout date
• an earlier date - for example the check-in date
• using the normal timing rules for your accounting basis.

You do not have to use the same option for all supplies. All parties involved in a supply do not have to use the same option. For example, an online marketplace and a listing intermediary can account for GST at different times.

If a flat-rate credit also applies to the supply, the deduction for the flat-rate credit cannot be claimed before the taxable period the GST on the related supply is accounted for. 

You must keep a record of the option you choose. You do not need to tell us unless we ask for this information.