New Zealand follows OECD Model Rules for Reporting by Platform Operators, which requires platform operators that are residents of New Zealand, such as Bookabach Ltd, and that conduct business via digital platforms, to collect and report the data of suppliers that earn income through the platform from specific activities as defined below.  

The information may be used by tax authorities to assess income tax, Goods and Services Tax (GST) or other taxes. The objective of the new requirements is to increase tax compliance, to prevent tax fraud and increase tax transparency. 

Scope 

Bookabach Ltd is required to report data on lodging. 

A supplier is within scope of New Zealand’s data sharing requirements if: 

  • The supplier is based in New Zealand (primary address/place of business in New Zealand) regardless of where it does business and/or 
  • The supplier has a property based in New Zealand, even if the supplier is not based in New Zealand.  

For property managers: If you are not the property owner but manage properties through a Bookabach Ltd account on behalf of the property owner, you will need to provide the requested information as you are considered the supplier. 

Data collection  

The New Zealand Tax Authorities, also known as the Inland Revenue Department (IRD), requires platform operators such as Bookabach Ltd to disclose your supplier taxpayer information. 

The information below will be shared with  the IRD: 

Individuals 

Legal entities  

  • First and last name  
  • Primary address of the supplier 
  • GST ID for those required to be GST registered 
  • TIN/IRD with Member State of Issuance (any TIN issued to each supplier and the jurisdiction that issued the TIN, which could include a VAT/GST/IRD number) 
  •  Jurisdiction supplier is resident 
  • Date of Birth 
*IRD number is a unique taxpayer identifier issued to you by the IRD in New Zealand.  
  • Legal name  
  • Primary address of the supplier  
  • GST ID for those required to be GST registered  
  • TIN/IRD with Member State of Issuance (any TIN issued to each supplier and the jurisdiction that issued the TIN, which could include a VAT/GST/IRD number) 
  • Business registration number (e.g. NZBN)  
  • Jurisdiction supplier is resident 

*A permanent establishment means a place where a company has ongoing operations, usually outside the country of incorporation, requiring them to pay income tax.  

*IRD number is a unique taxpayer identifier issued to you by the IRD in New Zealand. 

 Failing to provide information  

The law requires suppliers operating on Bookabach Ltd to provide the requisite information as the reporting platform operator. If you provide information that is false or misleading, the IRD may apply financial penalties to you. In addition, we may remove your listing from our site.  

Data reporting  

Learn how to provide the required data here.  

Timelines 

Bookabach Ltd is required to share data on an annual basis. In February of each year, all relevant income and information related to the previous calendar year will be shared with the IRD.  

Editing information  

We will provide the IRD with the required information that you provide to us. Learn more about what information is provided here.  

If part of this information is incorrect/outdated, update it on the Regulatory Requirements section of the Local Laws page in the Vrbo Owner dashboard.  

Information reported 

Your information will be shared if you rented a property or earned income from any of the other activities on our platforms during the reportable period, even if you deactivate your account. For example, if you accept one booking for March 2024, and deactivate your account afterwards, the platform will report your 2024 income up until the point of deactivation, in the applicable year.  

You will receive an email from Expedia Group containing the information sent to the New Zealand tax authorities, which includes the income you earned last year through our platform.

Data retention  

Bookabach Ltd will retain your supplier data for as long as it may be necessary to fulfill the purposes of complying with New Zealand’s data sharing requirements and any other applicable laws. 

Raise a complaint 

If you have any questions or concerns, raise your inquiry in Customer Services Portal.