Tax registration

Getting IRD and GST numbers, and registering as an employer

You can apply for an IRD number for your company, register as an employer and register for goods and services tax (GST) when you incorporate your company online with the Companies Office.

Register for tax when you incorporate a company

If you complete the tax registration process as part of your company incorporation, you'll receive your company's certificate of incorporation and your Inland Revenue and GST numbers at the same time. Your employer registration pack will be sent to you by Inland Revenue within 10 working days of receiving your Inland Revenue number.

1. Find your Business Industry Code (BIC)

If you want to register for GST and get an IRD number for your company you'll need to provide a BIC code when you're incorporating your company.

A BIC is a 7-character code that classifies your business by the service it provides.

We'll send your BIC to Inland Revenue as part of the tax registration process. It will also display in the company search results on the Companies Register.

2. Apply for an IRD number

To apply for a company Inland Revenue number you'll need to provide:

  • a trading name for your company — if it's different from your company name
  • the address of your company's premises — this defaults to your registered office, but you can choose another address if that's not your place of business
  • a postal address for tax purposes
  • a contact phone number — daytime or evening phone number, or a mobile or fax number
  • a contact person — the name and phone number of the person responsible for your tax registration application
  • confirmation of whether you will be offering fringe benefits to ordinary or shareholder employees — if you answer yes, you need to provide further details.

You will also need to confirm if you want to make a declaration to Inland Revenue that the company is non-active — this is the equivalent of filing an IR433 form confirming that the company meets the non-active criteria on incorporation and wishes to be excused from filing annual income tax and imputation returns.

Related information on the Inland Revenue website

3. Register as an employer

You'll need to give us some extra information if you want to register as an employer for tax purposes, including:

  • your contact details — if they're different from the contact person for your company
  • the date you'll start employing staff — this date can be up to 2 months in advance and will be the date you'll be registered as an employer
  • how frequently you intend to pay your employees — e.g. weekly, fortnightly, etc
  • the first date of your normal pay cycle
  • whether you would like help with your PAYE obligations and responsibilities — if you answer yes, we'll ask you to confirm which areas you need help with and Inland Revenue will contact you to provide that help
  • who you currently expect to be completing your payroll returns — the company owner, accountant or bookkeeper, inhouse worker or administrator or a payroll intermediary — if you need to, you can update this later by contacting Inland Revenue.

Related information on the Inland Revenue website

4. Confirm who your tax agent is

You'll also need to tell us if:

  • you want to nominate a tax representative
  • you're the company's registered tax agent.

5. Register for Goods and Services Tax (GST)

If you're likely to turn over more than $60,000 per year, you need to register for GST. Registering for GST is optional for businesses earning less than $60,000 annually.

When you're registering you'll need to answer a few extra questions. You'll be asked if:

  • some of your business is exempt from charging GST (that is, exempt supplies)
  • you'll be importing goods into New Zealand
  • you'll be exporting goods to other countries
  • your turnover is likely to exceed $60,000 over the next 12 months
  • you want to choose from 'payments (cash)', 'invoice (accruals)' or a 'hybrid' accounting method — if you're unsure seek advice from your accountant
  • you'll be using an accountant or tax agent to prepare your tax returns.

You'll also be asked to:

  • decide how often you'll file your GST returns — every month, 2 months or 6 months
  • select the date your GST registration will begin — if you're unsure seek advice from your accountant
  • provide the name and contact details for a contact person — only if this person is different to your tax agent
  • provide bank account details so Inland Revenue can send you GST refunds.

Last updated: 23 April 2020

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