Registering branches or divisions for GST separately
If you operate your business in separate branches you must add the turnover for all branches together to decide whether you need to register.
Criteria for separate GST registration
Once you're GST-registered, you may register only those branches or divisions of your business separately that carry out taxable activities.
If you want to register a branch or division separately, it must maintain its own accounting system and either:
- be in a separate location or
- carry out different activities.
Note
You must apply to us in writing to register any branch or division separately.
Important
Each branch or division registered for GST separately will have its own IRD number.
Effects of separate registration
Supplies of goods and services between branches, and between branches and the parent body, are fully taxable. Each separately registered branch or division:
- is treated as a registered organisation in its own right, carrying on its own taxable activity.
- is not considered part of the parent body for GST purposes, but has to keep the same taxable period and accounting basis as the parent body.
- must:
- issue and keep necessary tax invoices
- keep its own accounting records, and
- file GST returns.
- must stay registered until cancelled by the parent body or until the parent body's registration is cancelled.
Find out more
Date published: 17 Apr 2007
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