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New Zealand Tax Agency Updates GST Guidance for Online Accommodation and Transportation Services

  • New Zealand Inland Revenue issued updated GST guidance on online accommodation and transportation services
  • Marketplace operators must collect and remit GST if total supply in New Zealand exceeds NZ$60,000 within 12 months
  • Changes include new rules for listing intermediaries, self-correction of errors, option for non-individual persons to remain responsible for GST obligations, and a transitional rule for contracts entered before April 1.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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