Information about reportable and partner jurisdictions, and jurisdictions to report financial identifier information.
Reportable jurisdictions
A reporting platform operator must report active sellers that either:
- are identified as resident in a reportable jurisdiction
- have immovable property located in a reportable jurisdiction.
| Full list of reportable jurisdictions | ||
|---|---|---|
| New Zealand | Argentina | Austria |
| Belgium | Bulgaria | Canada |
| Colombia | Costa Rica | Croatia |
| Cyprus | Czechia | Denmark |
| Estonia | Finland | France |
| Germany | Greece | Hungary |
| Iceland | Ireland | Italy |
| Latvia | Lithuania | Luxembourg |
| Malta | Netherlands | Norway |
| Poland | Portugal | Romania |
| Slovak Republic | Slovenia | Spain |
| Sweden | United Kingdom | |
Partner jurisdictions
A reporting platform operator may rely on a related platform operator to carry out the due diligence procedures when the related platform operator is located in New Zealand or a partner jurisdiction listed below:
- 1. Bulgaria
- 2. Canada
- 3. Ireland
- 4. Latvia
- 5. United Kingdom
Jurisdictions to report financial identifier information
A reporting platform operator only needs to report the financial identifier information for sellers identified in the following reportable jurisdictions:
- 1. New Zealand
- 2. Bulgaria
- 3. Canada
- 4. Ireland
- 5. Latvia
- 6. United Kingdom
Last updated:
03 Jun 2026