Income reporting rules

From 1 January 2024, online marketplace operators resident in New Zealand must collect and report information about sellers who provide relevant services, as defined by the Organisation for Economic Co-operation and Development (OECD), through their marketplace.

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Information reporting overview Online marketplace operators who are tax residents in New Zealand must collect and report information about sellers on their platforms who get income from sales.
Information that must be reported Online marketplaces must report information about reportable sellers and themselves. They will need to contact sellers to collect some of this information.
How to report information Online marketplace operators must report to us by 7 February following the end of the calendar year, using myIR.
Due diligence requirements Online marketplaces are responsible for ensuring the information they report is valid.
Information for sellers New reporting rules require online marketplace operators to provide their tax authority with information about sellers and the income they earn from relevant services on their digital platform.