New Zealand’s Inland Revenue updates guidance on the Crypto-Asset Reporting Framework. Service providers must collect user information, perform due diligence, and submit reports annually.
New Zealand’s Inland Revenue has issued updated guidance on the Crypto-Asset Reporting Framework (CARF) on 16 January 2026. The Framework, developed by the OECD to increase the visibility of activities in the crypto-asset sector, will take effect on 1 April 2026.
Reporting Crypto-Asset Service Providers must perform due diligence to determine if a crypto-asset user is a reportable user.
From 1 April 2026, New Zealand-based Reporting Crypto-Asset Service Providers must collect and report information about crypto-asset users operating through them.
By 30 June following the end of the tax year, Reporting Crypto-Asset Service Providers must report to the tax authority using myIR.
