United KingdomGOV.UK
Platform reporting grows by five jurisdictions for 2026
HMRC's 2026 reportable-jurisdictions list adds Austria, Costa Rica, Finland, Hungary and Malta for platform-operator reporting; Malta's financial-account-identifier requirement is still to be confirmed.
By Taxxa AI OyPublished 15 October 2026
United Kingdom platform operators must report on sellers resident in five additional jurisdictions for the 2026 Reportable Period: Austria, Costa Rica, Finland, Hungary and Malta.GOV HMRC's updated list of reportable jurisdictions for 2026 adds all five to the set carried over from 2025, which comprised Bulgaria, Canada, Colombia, Croatia, Czechia, Iceland, Ireland, Latvia, Lithuania, the Netherlands, New Zealand, Poland, the Slovak Republic, Slovenia, Spain, Sweden and the United Kingdom. Each of the five newcomers is shown with extended scope, including sale of goods.
The financial-account-identifier position differs for Malta. For Austria, Costa Rica, Finland and Hungary the table marks identifiers as required.GOV Sweden is the only 2026 jurisdiction marked as not requiring them
GOV; New Zealand is marked Yes but its scope is limited to rental of immovable property and personal services
GOV. Malta is marked TBC
GOV, with HMRC adding that it will update the guidance to confirm whether Malta requires financial account identifiers to be reported
GOV. Identifiers are only ever reported where the seller's residence jurisdiction has stated it requires them, and only where they are available to the reporting platform operator, which need not collect them specially.
GOV
The update also corrects a typo in the archive link line, which previously read Jurisdicitons, and republishes the 2025 list as its own new page so that each reportable period has a standalone edition. Operators with sellers in any of the five new jurisdictions should extend their due-diligence and reporting extracts to those residences for 2026 dataGOV, while holding Malta identifier fields ready but unreported until HMRC confirms the position. New Zealand's limited scope is restated unchanged: it is a reportable jurisdiction only for rental of immovable property and personal services, not for sale of goods or rental of a means of transport
GOV, so operators should not report sellers resident in New Zealand who only sold goods or rented out a means of transport
GOV.
Legal basis: HMRC International Exchange of Information Manual IEIM906100 (reportable jurisdictions for the 2026 Reportable Period) and IEIM904220 (financial account identifiers).