Online marketplaces who are tax residents in New Zealand must collect and report information about sellers on their platforms who get income from sales.
Defining key terms
Online marketplaces are also known as platform operators.
Sellers’ income is also known as consideration.
Who is affected
The rules affect:
- online marketplaces that connect buyers with sellers of relevant services
- sellers on online marketplaces that get income from relevant services.
The rules apply to all online marketplaces that are New Zealand tax residents.
Tax residency status for companies
Relevant services
The rules affect:
- the rental of immovable property (including commercial and residential), such as carparks, short-stay and visitor accommodation
- personal services, such as ride-sharing, food and beverage delivery, and graphic and web design services.
The rental of immovable property is the actual renting out of that immovable property. Advertising a property is available to rent is not a relevant service.
A personal service is a service involving time or task-based work performed by 1 or more individuals at the request of a buyer.
Reporting to us
Online marketplaces must register with us for a Digital Platform Information (DPI) account. You can register for a DPI account in myIR.
Using this account, you will need to file reports by 7 February each year.
The report will cover the past calendar year and must include any:
- platform information
- reportable seller information
- immoveable property rental information.
Reporting to sellers
By 7 February each year, online marketplaces must send the sellers a copy of the information reported to us.
Exchange of information between countries
In early 2025, online marketplaces must report the information they’ve collected to us. We will then exchange it with other tax authorities who use the OECD exchange framework.
Penalties for online marketplaces
Penalties may apply if online marketplaces do not meet the requirements set out in the model reporting standard for digital platforms or fail to take reasonable care.
OECD model rules
We have adopted the model rules developed by the OECD for the sharing and gig economy. Refer to these rules for further guidance.
Model reporting rules for Digital Platforms (oecd.org)
The optional extended standard for the sale of goods and vehicle rentals has not been implemented but may be considered in the future.
Online marketplaces can email us questions.
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