Goods and Services Tax Act 1985

Returns and payment of tax

19DB: Optional accounting rule for supplies of taxable accommodation through electronic marketplaces

You could also call this:

"A special tax rule for people who rent out homes through websites"

Illustration for Goods and Services Tax Act 1985

When you supply taxable accommodation through an electronic marketplace, this rule applies to you. You must account for output tax on the supply or input tax for a flat-rate credit that is passed on to an underlying supplier, as described in sections 8C(3)(b)(ii) and 20(3)(de). This rule is for supplies of listed services, such as those referred to in section 8C(2)(a), and other services closely connected to them, as described in section 8C(7).

You can choose to account for tax payable on the supply within a certain time frame. You have the option to account for tax payable on the supply in or before the taxable period that includes the date that is 7 days after the performance of the services is completed.

If you choose this option, the usual accounting rules in section 19(1) to (3) do not apply to the supply.

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This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1366545.

Topics:

Money and consumer rights > Taxes

19D: Invoice basis for supplies over $225,000, or

"Paying tax when you sell goods and services for over $225,000"

19E: Definitions of types of record, or

"What information you need to keep about goods and services you buy or sell"

Part 3Returns and payment of tax

19DBOptional accounting rule for supplies of taxable accommodation through electronic marketplaces

This section applies in relation to a supply of listed services described in subsection (2) for which a registered person must account, as applicable, for—
output tax on the supply:
input tax for a flat-rate credit related to the supply referred to in sections 8C(3)(b)(ii) and 20(3)(de) that is passed on to an underlying supplier.

The services referred to in subsection (1) are—
a listed service referred to in section 8C(2)(a) supplied through an electronic marketplace; and
other services that are closely connected to the listed service as described in section 8C(7).

The person may choose to account for tax payable on the supply in or before the taxable period that includes the date that is 7 days after the performance of the services is completed.
When the person chooses to account for tax payable on the supply under subsection (3), the accounting rules in section 19(1) to (3) do not apply in relation to the supply.

Notes

Section 19DB: inserted (with effect on 1 April 2024), on 29 March 2025, by section 217 of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).