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IRD numbers - businesses and organisations

If you're a business or organisation read the information on this page about IRD numbers.
If you're an individual go to this page about IRD numbers

 What you need an IRD number for

Your IRD number is used for all your tax and business details that Inland Revenue holds. You'll need an IRD number to register as an employer.You need an IRD number if you're:

  • setting up a company, partnership, estate, trust, club, society, superannuation scheme or Māori authority
  • an employer
  • selling goods and services
  • buying, selling or transferring property in New Zealand
  • in the property rental business.

You can find your IRD number:

  • in your myIR Secure Online Services account
  • on letters or statements from us.

 Applying for an IRD number if you're a new business or organisation

You can apply online for an IRD number

If your business or organisation is residing in New Zealand

Find out the forms you can attach
  • Certificate of incorporation for companies
  • Deed of trust for trusts. This must show the trust's name, including trustee's signatures and date of deed
  • Certificate of incorporation for incorporated societies
  • Certificate of registration for limited partnerships
  • Death certificate and probate or letters of administration for estates.

If your business or organisation is offshore

There are special rules to determine if your company is offshore.

Read the definition of a customer who is an offshore person

Find out the forms you need to attach

There are other forms you need depending on the type of business or organisation you are.

If you're an incorporated body listed on a stock exchange

Find out the forms you can attach
  • Copy of the certificate of incorporation
  • Details of the stock exchange listing
  • Passport photo page and proof of residential address for a least one executive office holder.

If you're an incorporated body not listed on a stock exchange

Find out the forms you can attach
  • Copy of the certificate of incorporation
  • Passport photo page and proof of residential address for a least one director.

If you're a non-incorporated partnership, joint venture or look-through company

Find out the forms you can attach
  • Certificate of registration or agreement, and
  • Passport photo page and proof of residential address for at least one partner/owner.

All partners/owners must also have their own New Zealand IRD number. It they don't have one, they need to complete their IRD number application - non-resident/offshore individual (IR742) and other supporting documentation. Then attach the completed form and other supporting documentation to the "Other documents page" of the online registration.

If you're a non-incorporated trust

Find out the forms you can attach
  • Certificate of registration or copy of the trust deed, and
  • Passport photo page and proof of residential address for at least one trustee of the trust.

If you're another type of non-incorporated body

Find out the forms you can attach
  • Certificate of registration or equivalent from the relevant authority in the country of origin, and
  • Passport photo page and proof of residential address for at least one office holder.

Note: "Proof of residential address" means where that person resides.  This may include a utility (eg, electricity or water) statement, bank statement or national identity card of driver's licence that shows their address.

 Applying for an IRD number if you're starting a new company

You can apply online for an IRD number at the Companies Office

To apply online you must have:

  • at least one New Zealand resident applying as a director, or
  • an Australian director of an existing Australian incorporated company.

Companies with offshore person tax status

There are special rules to determine if your company is offshore. If your company has offshore person tax status, that is, more than 25% of the shareholdings are held by overseas shareholders, you will need to provide some evidence to Inland Revenue after you've submitted the new company application.

Find out the forms you can attach

 Applying for a New Zealand GST number if your business or organisation resides offshore

You can apply online for an IRD number

If you supply remote services to New Zealand residents

Read the definition of an offshore business that supplies remote services to New Zealand residents

Find out what you will need to provide
  • Your URL website address
  • Your tax identification number for your country of residence for tax purposes.

If you're an offshore business claimant wanting to register for GST

Read the definition of an offshore business wanting to claim back GST you have paid in New Zealand

Find out what you will need to provide
  • Proof of registration for a consumption tax in your home country (eg, tax certificate, notice of assessment, showing overseas taxpayer identification number
  • Proof the business doesn't have to be registered to the consumption tax in the home country or the home country doesn't have a consumption tax
  • Proof your turnover is equivalent to more than NZ$60,000 from all worldwide sources for the 12 months prior to the start date or will be more than NZ$60,000 in the 12 months following your starting date (eg most recent annual tax return and supporting accounts)
  • A completed GST return (GST101XB) with copies of your tax invoices and receipts.
If you're an incorporated body listed on a stock exchange
Find out what you will need to provide
  • Copy of the certificate of incorporation
  • Details of the stock exchange listing
  • Details for all directors, trustees, partners etc (where applicable) their full name, date of birth, full residential address
  • Identification documents for one of the directors, trustees, partners including full name, residential address, date of birth, identification documents such as birth certificate, photo page from a passport, proof of tax, business or social security number, proof of residential address.
If you're an incorporated body not listed on a stock exchange
Find out what you will need to provide
  • Copy of the certificate of incorporation
  • Details of all directors, trustees, partners etc (where applicable) their full name, date of birth, full residential address
  • Identification documents for a maximum of three directors, trustees, partners including full name, residential address, date of birth, identification documents such as birth certificate, photo page from a passport, proof of tax, business or social security number, proof of residential address.
If you're a non-incorporated partnership
Find out what you will need to provide
  • Certificate of registration or partnership agreement (if not relevant to the country of origin, a signed statement to that effect is acceptable), and
  • Details of all partners, including full name, residential address, date of birth, identification documents such as birth certificate, photo page from a passport, proof of tax, business or social security number, proof of residential address.
If you're a non-incorporated trust
Find out what you will need to provide
  • Certificate of registration or copy of the trust deed if not relevant to the country of origin, a signed statement to that effect is acceptable), and
  • Details of all trustees, including their full name, residential address, date of birth, identification documents such as birth certificate, photo page from a passport, proof of tax, business or social security number, proof of residential address.
If you're another type of non-incorporated body
Find out what you will need to provide
  • Certificate of registration or equivalent from the relevant authority in the country of origin, and
  • Details of all office holders, including their full name, residential address, date of birth, identification documents such as birth certificate, photo page from a passport, proof of tax, business or social security number, proof of residential address.
If a director, partner and trustee isn't an individual and is applying as an incorporated or non-incorporated body
Find out what you will need to provide

Each director partner or trustee that isn't an individual you must provide at least one of the following:

  • A certificate of registration
  • Bank statement
  • Lease agreement of the business property
  • Rates notice of the business property
  • Certificate of status from the local taxing authority.

If a non-individual associate of an applicant cannot provide documentary proof of its own identity, it must provide proof of identity of its own associates eg director, partner.

You can use our forms to apply for an IRD number

If you're a New Zealand individual in business
If you're a New Zealand company, partnership, estate, trust, club, society, superannuation scheme or Māori authority

Complete our IRD number application - resident non-individual (IR596) form and post it to:

PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

If you're an offshore company, partnership, estate, trust, club, society, or superannuation scheme

Complete our IRD number application - non-resident/offshore non- individual (IR744) form and post it to:

PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

or email offshore@ird.govt.nz

If you're an offshore supplier who supplies services to New Zealand consumers

Complete our Register and enrol for GST on remote services by a non-resident business (IR994) form and post it to:

Non-resident Centre
New Zealand Inland Revenue
Private Bag 1932
Dunedin 9054
New Zealand

or email info.gors@ird.govt.nz

If you're a business wanting to register for GST

Complete our Application for a non-resident GST business claimant registration (IR564) form 

Non-resident Centre
New Zealand Inland Revenue
Private Bag 1932 
Dunedin 9054
New Zealand

or email 54Bnon-res@ird.govt.nz