- GST rules for marketplace operators cover ridesharing, ride-hailing, food and beverage delivery, and accommodation services.
- The Taxation Act 2023 requires electronic marketplace operators to collect GST on listed services in New Zealand.
- Changes effective from 1 April 2024, with additional amendments in 2024 and 2025.
- Amendments address listing intermediaries, flat-rate credit adjustments, and GST obligations for non-individuals with sales over $500,000.
- Transitional rules for contracts before 1 April 2024.
- Further changes in 2025 provide flexibility for GST accounting and income tax treatment for underlying suppliers.
- Minor and technical amendments ensure alignment with policy intent.
Source: taxtechnical.ird.govt.nz
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.
