Starting from April 2024, GST will apply to the supplies of "listed services" via an electronic marketplace, regardless of whether the marketplace operator is registered for GST.

“Listed services” are defined to be those services performed, provided, or received in NZ, which include:

• Ride-sharing and ride-hailing;
• Delivery services for beverages, food, or both; and,
• Taxable accommodation.

Marketplace operators will be subject to the new rule if their total supplies in NZ, including the listed services, exceed, or are expected to exceed, the NZ$60,000 GST registration threshold in a 12-month period.