When Are GST Listed Services Supplied Through an Electronic Marketplace?

• The document discusses when GST listed services rules apply to supplies made through electronic marketplaces.
• A supply is considered made through an electronic marketplace when the marketplace facilitates the transaction between suppliers and recipients.
• Supplies are not considered made through a marketplace if the platform only advertises, redirects, or makes its own supplies.
• Electronic marketplace refers to a digital platform where suppliers provide services to recipients.
• Listed services include accommodation and transport services like ride-sharing or delivery services.
• Listing intermediaries are entities that list services on behalf of suppliers.
• The document references the Goods and Services Tax Act 1985.
• It explains the involvement of multiple marketplaces or intermediaries in a supply.
• A related document explains the application of rules when both listed services and other goods or services are supplied.

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.

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