New Zealand GST Owner Learning Hub

Understanding the GST changes for short-stay accommodation owners

New Zealand GST rules now apply differently to many short-stay and visitor accommodation bookings made through online marketplaces, platforms and listing arrangements.

This page explains what the changes mean for property owners, what information Trova / Alloggio needs from you, and what steps you should take with your accountant or tax adviser.

This information is general only and is not tax advice.

What has changed?

From 1 April 2024, special GST marketplace rules apply to short-stay and visitor accommodation in New Zealand.

In simple terms, GST may now be collected and managed through the booking pathway, even where the individual property owner is not GST-registered.

This means the GST treatment of your bookings depends on:

• whether your property is supplied through a marketplace, platform or listing arrangement;

• whether you are GST-registered;

• whether you have told Trova / Alloggio your GST status;

• whether your GST status changes over time.

Why this matters

Your GST status affects how your owner account, statements and payments are treated.

To apply the correct treatment, Trova / Alloggio needs accurate and current information from each owner.

If we do not have your correct GST status, your account may be treated incorrectly.

Action required from all owners

Please provide or confirm the following information:

• your legal owner name;

• your IRD number, where applicable;

• whether you are GST-registered in New Zealand;

• the date your GST registration commenced, if applicable;

• your accountant or tax adviser details, if you would like them included;

• confirmation that you will notify us if your GST status changes.

Trova / Alloggio will rely on the information you provide when applying GST treatment to your bookings, owner statements and payments.

Which owner type are you?

1. I am not GST-registered

If you are not GST-registered, GST may still be collected through the booking pathway under the marketplace rules.

In this case:

• GST is generally collected from the guest;

• the marketplace or platform accounts for GST to Inland Revenue;

• a flat-rate credit may be passed through to you;

• you still need to keep proper records;

• you should ask your accountant how the flat-rate credit should be treated for your own tax position.

The flat-rate credit is intended to recognise GST connected with the cost of supplying the accommodation.

2. I am GST-registered

If you are GST-registered, you must tell Trova / Alloggio.

In this case:

• GST may still be accounted for through the booking pathway;

• your GST treatment may differ from a non-GST-registered owner;

• you should not usually receive the flat-rate credit;

• you may still have your own GST reporting obligations;

• direct bookings outside the platform may need to be treated differently.

GST-registered owners should speak with their accountant about the correct treatment of marketplace bookings, direct bookings, expenses and any future sale of the property.

What happens if you do not provide your GST status?

If you do not tell us that you are GST-registered, we may treat you as not GST-registered.

This may affect:

• how GST is calculated;

• whether a flat-rate credit is applied;

• how owner payments are processed;

• how your owner statement is prepared;

• what further adjustments may be required later.

It is important that your information is accurate and kept up to date.

Simple owner decision guide

Step 1: Confirm your GST status

Are you GST-registered in New Zealand?

• If yes, notify Trova / Alloggio.

• If no, confirm that you are not GST-registered.

• If unsure, speak with your accountant before confirming your position.

Step 2: Provide your IRD number

Please provide your IRD number where applicable.

This helps ensure your owner account is recorded correctly.

Step 3: Keep us updated

If your GST status changes, you must notify us promptly.

Changes in GST status can affect future bookings, owner statements and payments.

Worked examples

These examples are simplified and are provided for learning purposes only.

Actual owner payments may also be affected by management fees, cleaning, linen, maintenance, channel fees, commissions, service fees and other agreed charges.

Example 1: Owner is not GST-registered

A guest books a New Zealand holiday property through a marketplace or platform.

GST is collected through the booking pathway.

The marketplace or platform accounts for GST to Inland Revenue.

A flat-rate credit may be passed through to the non-GST-registered owner.

The owner should keep records and ask their accountant how the flat-rate credit should be treated.

Example 2: Owner is GST-registered

A guest books a New Zealand holiday property through a marketplace or platform.

GST is dealt with under the marketplace GST rules.

The GST-registered owner does not usually receive the flat-rate credit.

The owner should speak with their accountant about how to report the booking and how to treat direct bookings, expenses and any future sale of the property.

Example 3: Owner also takes direct bookings

Some owners may also take bookings outside the Trova / Alloggio booking pathway.

These direct bookings may be treated differently from marketplace bookings.

Owners should keep separate records for:

• marketplace bookings;

• Trova / Alloggio managed bookings;

• direct owner bookings;

• repeat guest bookings;

• corporate or manual bookings;

• any bookings received outside the managed platform process.

Frequently asked questions

Do I automatically become GST-registered because of these rules?

No.

The marketplace GST rules do not automatically make every owner GST-registered.

Your GST registration position depends on your own circumstances. You should ask your accountant whether you are required to register.

I am not GST-registered. Do I still need to provide information?

Yes.

We still need your legal owner name, IRD number where applicable, and confirmation that you are not GST-registered.

What is the flat-rate credit?

The flat-rate credit is an amount that may be passed through to non-GST-registered owners under the marketplace GST rules.

It is intended to recognise GST connected with the costs of supplying short-stay accommodation.

You should ask your accountant how the flat-rate credit should be treated for income tax purposes.

Do GST-registered owners receive the flat-rate credit?

Generally, no.

If you are GST-registered and believe you have received a flat-rate credit incorrectly, you should speak with your accountant.

Are cleaning and guest charges included?

Closely connected services, such as cleaning, service fees or additional guest charges, may also be included where they are supplied through the relevant booking pathway.

What if my GST status changes?

You must tell Trova / Alloggio promptly.

A change in GST status may affect how your bookings, owner statements and payments are managed.

What if I sell my property?

GST can be a significant issue if a GST-registered owner sells a property used for short-stay accommodation.

You should obtain tax advice before selling, changing ownership, changing use, cancelling GST registration or moving between short-stay and long-term rental.

This should be considered before a sale contract is signed.

Is this tax advice?

No.

This page is general information only.

Owners remain responsible for their own tax affairs and should obtain independent advice from their accountant or tax adviser.

Owner checklist

Please complete the following steps:

1. Confirm whether you are GST-registered.

2. Provide your legal owner name.

3. Provide your IRD number, where applicable.

4. Confirm your GST registration status.

5. Notify us promptly if your GST status changes.

6. Keep records of bookings, income, expenses and booking channels.

7. Speak with your accountant about your own GST and income tax position.

8. Seek advice before selling the property or changing how the property is used.

Summary for your accountant

You may wish to send the following summary to your accountant or tax adviser:

My property is listed for short-stay accommodation in New Zealand through Trova / Alloggio or related booking channels.

I understand that New Zealand marketplace GST rules may apply to short-stay and visitor accommodation supplied through online marketplaces or listing arrangements.

Please advise me on:

• whether I am required to register for GST;

• how marketplace bookings should be treated;

• how direct bookings should be treated;

• whether I can claim GST on relevant expenses;

• how any flat-rate credit should be treated;

• whether GST could apply if I sell the property;

• whether my ownership structure affects my GST position.

Trova / Alloggio’s role

Trova / Alloggio helps administer the booking, statement and owner information process.

We will apply GST treatment based on:

• the information provided by each owner;

• the booking pathway;

• the requirements that apply to the relevant supply.

Owners remain responsible for their own tax affairs, including GST registration, income tax reporting, GST returns, direct bookings outside the managed process, advice on sale of property, and changes in ownership or property use.

Complete your Owner GST Declaration

To help us manage your owner account correctly, please complete your Owner GST Declaration.

You will need:

• your legal owner name;

• your IRD number;

• your GST registration status;

• your accountant’s details, if you would like them included.

If your GST status changes after submitting the declaration, please notify us promptly.

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Disclaimer

This information is general in nature and has been prepared to help owners understand the New Zealand GST marketplace rules for short-stay and visitor accommodation. It is not legal, tax or accounting advice.

Owners should obtain independent advice from their accountant or tax adviser about their own circumstances.

Trova / Alloggio will rely on the information provided by each owner when applying GST treatment to bookings, statements and payments.