IEIM906100 - Reportable Jurisdictions for the 2025 Reportable Period

Reportable Jurisdictions for the 2025 Reportable Period are:

Jurisdiction Extended Scope, including Sale of Goods? Financial Account Identifiers Required?
Bulgaria Yes
Yes
Canada Yes
Yes
Colombia Yes
Yes
Croatia Yes
Yes
Czechia Yes
Yes
Iceland Yes
Yes
Ireland Yes
Yes
Latvia Yes
Yes
Lithuania Yes
Yes
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.

You can find information about Reportable Jurisdicitons for previous Reportable Periods at IEIM906200.