IEIM906100 - Reportable Jurisdictions for the 2026 Reportable Period
Reportable Jurisdictions for the 2026 Reportable Period are:
| Jurisdiction | Extended Scope, including Sale of Goods? | Financial Account Identifiers Required? |
| Austria | Yes | Yes |
| Bulgaria | Yes | Yes |
| Canada | Yes | Yes |
| Colombia | Yes | Yes |
| Croatia | Yes | Yes |
| Costa Rica | Yes | Yes |
| Czechia | Yes | Yes |
| Finland | Yes | Yes |
| Hungary | Yes | Yes |
| Iceland | Yes | Yes |
| Ireland | Yes | Yes |
| Latvia | Yes | Yes |
| Lithuania | Yes | Yes |
| Malta | Yes | TBC |
| Netherlands | Yes | Yes |
| New Zealand | No** | Yes |
| Poland | Yes | Yes |
| Slovak Republic | Yes | Yes |
| Slovenia | Yes | Yes |
| Spain | Yes | Yes |
| Sweden | Yes | No* |
| United Kingdom | Yes | Yes |
*Sweden does not require financial account identifiers to be reported, where available, in relation to sellers who are resident in Sweden. For all other jurisdictions, financial account identifiers are required to be provided where available (see IEIM904220).
**New Zealand is only a reportable jurisdiction with regard to the provision of the rental of immovable property (see IEIM901520) or the provision of personal services (see IEIM901510). New Zealand is not a reportable jurisdiction with regard to the sale of goods (see IEIM901540) or the rental of a means of transport (see IEIM901530). Therefore platform operators should not report information to HMRC in respect of sellers who have sold goods or provided the rental of a means of transport who are resident in New Zealand.
HMRC will update the guidance to confirm whether Malta require financial account identifiers to be reported.
You can find information about Reportable Jurisdictions for previous Reportable Periods at IEIM906200.