On 1 April 2024, new GST rules came into effect in New Zealand that changed the way On 1 April 2024, new GST rules came into effect in New Zealand that changed the way short-stay accommodation platforms like Booking.com, Airbnb, and Vrbo operate.
Under these rules, the online marketplace itself — not the host — is now deemed the legal supplier of accommodation. This means:
- Booking.com must collect the 15% GST from guests,
- Remit that GST to Inland Revenue (IRD), and
- Crucially, provide guests with taxable supply information (a GST receipt or invoice) when requested.
Where the Problem Lies
Recently, one of my guests requested a GST receipt for their Booking.com stay. Naturally, I contacted Booking.com support to clarify the process.
While the representative I spoke to was helpful, the advice given was incorrect. They directed me to issue a GST receipt myself — but that’s no longer legally my responsibility. The new law makes it clear that this obligation now rests with the marketplace.
Unfortunately, this is not an isolated case. The Bed & Breakfast Association of New Zealand has also raised concerns, and many New Zealand hosts have been put in the awkward position of being asked for GST receipts that they are no longer legally able (or required) to provide. Meanwhile, guests are left without the documentation they need for tax or business purposes.
Why This Matters
This gap creates three big problems:
- Guests lose confidence – They expect a proper tax invoice when paying GST, but don’t receive one.
- Hosts face confusion – We get asked for receipts we’re no longer responsible for.
- Compliance questions – If taxable supply information isn’t issued correctly, platforms risk being out of step with IRD requirements.
For context, industry outlets like Hotel Magazine have already reported on how the new “App Tax” is creating confusion across the accommodation sector.
The Simple Solution
The fix is straightforward:
Booking.com (and other platforms) should automate the generation and delivery of GST receipts for all New Zealand bookings.
This would:
- Give guests immediate access to the tax documentation they’re entitled to,
- Protect hosts from unnecessary confusion and awkward requests, and
- Ensure Booking.com is fully compliant with New Zealand tax law.
Moving Forward
As hosts, we want to focus on hospitality — not tax admin that the law has shifted elsewhere. By closing this gap, Booking.com can improve the experience for both guests and property partners, while staying aligned with IRD’s requirements.
Until then, hosts and guests alike will continue to face uncertainty around something that should be simple: getting a proper GST receipt for a stay in New Zealand.
For further reading:
Paradise Consultancy – Navigating NZ GST changes for online marketplace operators