From 1 April 2026, New Zealand-based Reporting Crypto-Asset Service Providers must collect and report information about crypto-asset users operating through them.
The information we require focuses on crypto-assets which can be transferred and held outside of banks and other traditional financial intermediaries.
User information to report
For each reportable user, the Reporting Crypto-Asset Service Providers (RCASP) must report the following details.
Users who are individuals and controlling persons:
- first and last name
- date of birth
- residence address
- jurisdictions the user is tax resident
- tax identification number (TIN), for example an IRD number for New Zealand tax residents.
Users who are entities:
- legal name
- address
- jurisdictions the user is tax resident
- tax identification number (TIN) for each reportable person, for example an IRD number for New Zealand tax residents
- roles of each controlling person
- if it applies — details about why the entity qualifies as an active entity or an excluded person.
Tax identification number (TIN)
RCASPs must collect the TIN for crypto-asset users for each jurisdiction the user is tax resident, where that country is a reportable jurisdiction for CARF purposes.
There are exceptions to this TIN requirement if the user is a tax resident in a country where 1 of the following applies, the country:
- does not issue TINs
- does not require the collection of the TINs they issue.
Relevant transactions
For all reportable users, RCASPs must report the following types of relevant transactions.
- Exchanges between relevant crypto-assets and fiat currencies.
- Exchanges between different relevant crypto-assets.
- Transfers of relevant crypto-assets, including reportable retail payment transactions.
Self-reporting requirements
RCASPs must report the following information about themselves:
- their name
- their registered office address
- their TIN.