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Industry guidelines Ngā aratohu ahumahi

GST on inbound tour operator facilitation fees

The facilitation fee charged by inbound tour operators is liable for GST at the standard rate of 15%.

The facilitation fee

The facilitation fee is for services that a registered person provides to:

  • package one or more domestic tourism products and services in New Zealand, and
  • sell them outside New Zealand to a non-resident person.

The tourism products and services may include accommodation, meals, transport, and other activities.

The GST on facilitation fees is zero-rated for a transitional period from 1 July 2007 to 30 June 2008 to help minimise the impact of the law clarification.

If you supplied services that include the facilitation of inbound tour operations in the transitional period and GST was paid on these services you may be entitled to a refund of the amount of GST paid.


You can only claim the GST back on the facilitation fee in the transitional period, not the GST on the whole package.

Who is eligible for a refund

You are eligible to receive a refund if you:

  • were registered for GST and supplied facilitation services between 1 July 2007 and 30 June 2008, and
  • can clearly show the separation of the facilitation fee from your other taxable income.

How to apply for a refund

You must apply in writing before 8 June 2010 and include:

  • a calculation confirming the separate amounts of facilitation fees and other taxable income on a GST period-by-period basis, and
  • confirmation that you are an inbound tour operator.

The amount calculated must be:

  • calculated for each of the taxable periods that fall in the transitional period, and
  • apportioned on a pro-rata basis for any days in the taxable period that fall outside of the transitional period (ie, GST taxable period spans from 1 June 2008 - 31 July 2008)
GST sales Period 1 July 2007 - 31 August 2007
General sales
Facilitation fee
Other income
Total GST (inclusive) sales fo period

The refund for this period is the facilitation fee divided by 9 ($1250/9 equals $138.88 GST)

Where to send your refund request

Send your application to:

Inland Revenue Investigations Unit
Takapuna Office
P O Box 33-150

Find out more