- New Zealand’s Inland Revenue Department issued guidance on GST rules for online marketplaces.
- Online marketplaces must collect and pay 15 percent GST on listed services performed, provided, or received in New Zealand.
- This applies regardless of the seller’s GST registration status.
- Guidance addresses two taxpayer queries.
- First query clarifies that GST rules apply when a supply is made through an electronic marketplace operator.
- Second query addresses how to identify relevant supplies when listed services are provided with other goods or services.
- Guidance explains what listed services are and how to apply GST rules in mixed supply situations.
Source: answerconnect.cch.com
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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