CARF · IR
CARF and DAC8 in New Zealand
New Zealand adopted CARF directly, with reporting to Inland Revenue. The first report is due by 30 June 2027, and the country's 1 April to 31 March tax year is a detail you have to build into your reporting period rather than assume a calendar year. Kryptos handles the schema, the offset, and the filing.
AT A GLANCE
Inland Revenue
Authority
30 June 2027
First report
OECD CARF
Regime
1 April to 31 March
Tax year
Mind the tax-year offset
New Zealand's tax year runs 1 April to 31 March, not the calendar year. The CARF reporting period has to line up with that, and a header built to a calendar-year period is one of the quieter ways a filing gets rejected. Kryptos sets the period to what Inland Revenue expects.
One filing, exchanged onward
You file once with Inland Revenue, and the OECD Common Transmission System exchanges each user's data to the jurisdiction where they are resident. Your New Zealand nexus decides that you file here; your users' residences decide where the data goes.
ONE PLATFORM
How Kryptos handles it
The whole obligation runs on one data layer: ingest across every chain and venue, self-certification and TIN validation at onboarding, gains computed on the right basis, and the exact file the authority accepts, validated before it leaves the building.
FAQ
What CASP teams ask
When is the first New Zealand CARF report due?
By 30 June 2027, to Inland Revenue. Because New Zealand's tax year ends 31 March, the reporting period follows that offset rather than the calendar year.
Does New Zealand's tax-year offset affect CARF filing?
Yes. The CARF reporting period must match New Zealand's 1 April to 31 March tax year. A file built to a calendar-year period can be rejected, so the period has to be set correctly in the message header.
GO DEEPER
The CARF and DAC8 playbook
READY FOR 2027
Get CARF and DAC8 in New Zealand right.
Book a walkthrough and we'll map your obligations and run the pipeline on your own data.