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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. 

Defining key terms

Online marketplace operators are also known as platform operators.

Sellers’ income is also known as consideration.

Who is affected

The new 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 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

From October 2024, online marketplace operators must register with us for a Digital Platform Interface (DPI) account. Using this account, online marketplaces will 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.

If you are an online marketplace and you do not already have a myIR account, you can register for one.

Register a myIR account for a business or organisation

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, marketplace operators 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 marketplace operators

Penalties may apply if online marketplace operators do not meet the requirements set out in the model reporting standard for digital platforms or fail to take reasonable care.

OECD model rules

Find out about how we have implemented the model rules for reporting by platform operators with respect to sellers in the sharing and gig economy.

Model rules for sharing and gig economy

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Last updated: 13 Jun 2024
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