New Zealand

New Zealand applies the OECD Model Rules for Digital Platforms to NZ-tax-resident platform operators from 1 January 2024, with first filing for the 2024 year due in early 2025. Unlike EU DAC7 (which began a year earlier), NZ followed the OECD MRDP baseline and runs its own myIR filing flow. This guide covers scope, registration, reportable activities, exclusions, deadlines and partner jurisdictions.

Who must register and report in New Zealand?

Platform operators that are tax resident in New Zealand and that enable sellers to provide relevant services must collect data from 1 January 2024 and file annually. Non-NZ platforms are generally out of scope unless NZ later extends rules; NZ shares data it receives with other authorities under the multilateral exchange framework. Registration is via a Digital Platform Information (DPI) account in myIR.

• RPO = platform operator that facilitates sellers providing relevant services and receiving consideration
• Collection start: 1 Jan 2024; first filing for year ended 31 Dec 2024
• Register for a DPI account in myIR before filing
• Information reported is automatically exchanged with partner jurisdictions

We can register you. All required tax IDs and accounts - handled end to end. Get me registered

Excluded platform operators for New Zealand

Some platforms fall outside DPI (either because they don’t facilitate relevant services, or because NZ did not adopt the OECD “extended standard”):

• Listing-only / advertising-only platforms (no matching/booking), and payment-only processors. Apply with care to NZ guidance
• Platforms that facilitate sale of goods or vehicle rentals are not currently reportable in NZ (extended standard not adopted)
• If no relevant services are facilitated, DPI does not apply

DAC7 registration of platform operators in New Zealand

Registration must be completed before submitting the first report.

• Create a DPI account in myIR and file through the portal
• Provide platform identification (legal name, TIN, business names) per DP reporting schema guidance
• Keep due-diligence evidence aligned to MRDP data fields
• Data will be exchanged with partner authorities after filing

Types of activities that must be reported in New Zealand

New Zealand reports relevant services (baseline MRDP). As at the latest IRD guidance, sale of goods and vehicle rentals are outside scope. Activity table (mirrors UK layout):

Activity type	Description	Examples	Thresholds / notes
Personal services	Time/task-based services provided via the platform	Ridesharing, deliveries, tutoring, design gigs	No de minimis in MRDP baseline; report all relevant consideration
Rental of immovable property	Letting of residential/commercial property via the platform	Short-stay accommodation, visitor stays	Include address and rental days in the report
(Sale of goods)	(Extended standard only — not adopted in NZ)	e-commerce goods sold via marketplace	Out of scope in NZ unless rules change
(Rental of means of transport)	(Extended standard only — not adopted in NZ)	Car-sharing, boat/bike hire	Out of scope in NZ unless rules change

Report quarterly totals for consideration and activities; include required seller IDs and, for property, address and days rented.

Excluded sellers in New Zealand

Exclusions reflect MRDP baseline and IRD specifics.

• Large property lessors: non-natural persons with >2,000 rentals at the same address in a year (MRDP baseline exclusion used by many regimes; apply per IRD schema)
• Listed/public entities and government bodies. (Baseline MRDP exclusions; confirm against IRD guidance at filing)
• Casual goods sellers de-minimis does not apply in NZ because goods are out of scope under current rules
• Keep KYC/KYB evidence and rectification logs per IRD verification expectations

Deadlines for reporting in the New Zealand

• Annual filing due: 7 February following the calendar year (e.g., 2024 year due 7 Feb 2025)
• Provide seller statements by 7 February
• Filing method: via myIR DPI account (XML/portal as guided by IRD)
• Exchange: IRD shares received data with partner jurisdictions after filing
• Penalties apply for late/incorrect reporting — check current IRD DPI settings and updates before filing.

Also need DAC7 reporting? We map your data and submit on schedule. See DAC7 reporting

List of partner jurisdictions

Use IRD’s lists for (a) reportable jurisdictions and (b) jurisdictions where financial identifiers must be reported. Current IRD pages list New Zealand and the United Kingdom as reportable jurisdictions for DPI, and a short list (e.g., Bulgaria, Canada, Ireland, Latvia, United Kingdom, New Zealand) for financial identifiers — always check IRD’s live list before filing.