- The GST listed services rules apply when listed services are supplied through an electronic marketplace.
- Listed services include certain transport services and accommodation services, excluding exempt accommodation.
- Standard GST principles determine if there is a single or multiple supplies when listed services are combined with other goods or services.
- The rules apply only to separate supplies of listed services.
- An electronic marketplace is a platform where listed services are supplied to recipients.
- Listed services are provided in New Zealand and include accommodation and specific transport services.
- A listing intermediary lists accommodation services on behalf of suppliers.
- An underlying supplier is the person providing the listed services, such as accommodation owners or drivers.
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.
