Receipt for your total payment
The LiveLocal website will automatically generate an itemised receipt for your payment, which you will receive via email after your booking is accepted.
Your itemised receipt will show the price paid per night to your host (the "subtotal") and the LiveLocal service fee. Together these amounts equal the Total booking fee charged to your payment method. This is not a GST invoice, however, since each of the two parts of the booking fee are revenue for separate responsible parties.
Obtaining a GST invoice from your host
LiveLocal hosts are responsible for paying their own taxes to the New Zealand Inland Revenue Department (IRD), registering for GST (if applicable), and providing invoices to guests upon request. If a guest asks for one, hosts are responsible for producing an invoice for the Subtotal of a booking fee (excluding any LiveLocal service fees) from their own accounting system. This amounts to the advertised nightly rate for the booking, multiplied by the number of nights booked.
If you believe you need additional invoice documentation for your booking, please contact your host in the first instance to obtain this information.
Note: Not all New Zealand hosts are required to be registered for GST. Many do not earn more than $60,000 per annum (the turnover threshold for registration).
Obtaining a GST invoice from LiveLocal
As at 14 May 2020, LiveLocal New Zealand Limited is not GST registered.
In accordance with New Zealand IRD rules, GST registration is not required until the annual turnover for the company is at least $60,000 in the last 12 months, or until it is reasonably expected that the annual turnover will be at least $60,000 in the next 12 months. In order to achieve this level of commission revenue, the gross sales through the LiveLocal platform would need to exceed $1.5 million per annum. At this point in time, we find this highly unlikely, so have opted not to register or charge GST on commission revenue.
If you require a separate invoice for the LiveLocal service fee, you can Contact Us to request this. You should bear in mind, that the information contained within a separate invoice for a LiveLocal service fee will not differ greatly from the automated itemised receipt you received via email. This is because LiveLocal is not GST registered.