Airbnb and GST

Registered V’s Not Registered :

This is a minefield and one that the IRD are looking at very carefully. If not structured correctly, any property used for Airbnb type short term stays could inadvertently be subject to GST on the entire property when it is sold. If you are registered for GST and doing Airbnb type lets, then you need to discuss your situation with one of the Accounting Team as soon as possible.

A further complication in this area is the fact that if you use an external booking agent, they may need to now pay GST on your booking. There are a set of specific and rather complex rules governing all short-term accommodation providers and booking agents. So, if you are involved in this way we ask that you please reach out sooner rather than later to ensure you have your instructions to the booking agent stated properly.