From April 2024 operators of electronic marketplaces will have to collect and return GST on supplies of listed services.
The following services are included within the scope of “listed services”:
- Accommodation other than accommodation that would be exempt under the GST Act;
- Ride-sharing and ride-hailing services;
- Delivery services for food, beverages, or both.
These services are within the scope of the listed services if they are performed, provided, or received in New Zealand.
This requirement applies to operators of electronic marketplace whose total supplies in New Zealand including the listed services exceed, or are expected to exceed, the GST registration threshold of NZ$60,000 in a 12-month period. The new rules apply to marketplace operators regardless of their residence for GST purposes. In addition, these amendments give effect to the implementation of OECD model reporting standards for digital platforms in New Zealand. Operators of electronic marketplaces will have the requirement to provide the OECD report on a yearly basis – by 31 January (although section 185S(4)(g) changes this to 7 February in New Zealand).
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