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There are some new technical changes happening to the CRS for 2021. These may have an impact on reporting New Zealand financial institutions (NZFIs).

These changes relate to the technical requirements of the data, as prescribed by the CRS XML schema. They do not impact the reporting or due diligence requirements for NZFIs.

From 1 February 2021, all reporting for CRS will need to conform with the new schema, including any corrections to prior reporting periods.

For NZFIs, this means that CRS reporting for the 31 March 2021 year, due to be filed with Inland Revenue by 30 June 2021, will need to comply with the new standard.

Changes to the Common Reporting Standard for 2021

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