In Australia and New Zealand, Goods and Services Tax, or GST, is applicable instead of VAT.
GST rates are calculated according to the local rate of the customer's country of residence, which is determined based on the customer’s billing address. We charge GST on certain fees for hosts and guests from Australia, New Zealand, Norway, Switzerland, and the European Union.
Depending on your country of residence or location of your property, you may need to assess GST on the services you provide. In other jurisdictions, we may need to charge GST to guests on the services you provide. If we’re required to charge GST to guests, we might, depending on your tax status, send part or all of the GST amount to you to remit to the local tax authorities, or we might remit all of the GST amount directly to the local tax authorities.
We encourage you to consult a tax advisor in your jurisdiction for more insight or if you need assistance assessing GST on the services you provide.
How does GST work on your platform?
We are required to collect GST on its fees in countries that tax Electronically Supplied Services; currently in Australia, New Zealand, Norway, Switzerland, and the European Union. For guests, GST is charged at the time of invoicing and is based on the total service fee for a booking, according to the billing information you have provided to us at the time of the booking. If you change your booking, GST adjusts to reflect any change in the service fee.
For hosts, GST is charged at the time of payment and is based on the total of the booking fee, according to the billing address you have provided to us. You are responsible to ensure this billing address is accurate as we may not be in a position to amend, reissue, or modify any invoice.