Online trading

Many people sell things online they no longer want or need. Usually, you don’t have to pay tax on those sales. If you’re selling things on a regular basis for profit, this may be regarded as a business and you need to pay tax.

E-commerce and tax — online trading

Online trading: a hobby or a business?

If you sell goods through online auction or sales sites, such as Trade Me or eBay, the tax rules that apply are the same as for buying and selling goods in a shop.

Work out if you need to pay business tax

You must pay the proper business tax if you're in business.

Tool for business — my tax responsibilities