Te ture whakawhitinga mō ngā wāhi noho Transitional rule for accommodation

The transitional rule means online marketplaces (and in some cases listing intermediaries) can choose not to collect and pay GST on short-stay accommodation supplied on or after 1 April 2024, if the booking was made before this date.

Using the transitional rule

You can only use the transitional rule if you collect and pay GST on the supplies. If you use the rule, you may need to notify the accommodation owner, or the listing intermediary acting for the owner.

When you have a direct relationship with the owner

If you are an online marketplace dealing directly with an accommodation owner or a listing intermediary who collects and pays GST on the supplies of accommodation, you must:

• notify the owner if they are GST-registered that you are using the transitional rule in a reasonable time
• ensure the GST-registered owner has enough information to collect and pay GST on the relevant bookings.

If the owner is not GST-registered, you do not need to notify them you are using the transitional rule.

When you interact with a listing intermediary

If you are an online marketplace dealing with a listing intermediary acting for the accommodation owner, you must:

• notify the listing intermediary you are using the transitional rule in a reasonable time
• ensure they have enough information for the owner to collect and pay GST on the relevant bookings.

Timeframes for notification

If you use the transitional rule, you must notify the listing intermediary or the GST-registered owner in reasonable time. This means you must try to provide the information as soon you can, so that GST-registered owner can account for GST on the relevant supplies in the right GST return.

At the very latest, the information should be with them before the due date for the April 2024 GST returns.

If you deal with a listing intermediary, you should take into account that they will need to pass this information on to the owner.

You do not need to tell us you are using the transitional rule. However, you must keep records that you chose to use the rule for a minimum of 7 years.

Completing your GST returns

If you are an online marketplace or listing intermediary using the transitional rule, do not include the relevant supplies as sales in your GST return or claim a credit adjustment for a flat-rate credit for these supplies. GST-registered accommodation owners will include these supplies as sales and income in their GST returns.