IRD numbers - businesses and organisations

• 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.

• 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
• Evidence of a fully functional bank account - read our Proof of a fully functional NZ bank account (IR984) guide, or
• completed customer due diligence if you don't have a bank account. Read our IRD number application - customer due diligence (IR997) form.

If you can't obtain a fully functional New Zealand bank account or customer due diligence find out how to satisfy Inland Revenue of your identity

• Copy of the certificate of incorporation
• Passport photo page and proof of residential address for a least one director
• Evidence of a fully functional bank account - read our Proof of a fully functional NZ bank account (IR984) guide, or
• completed customer due diligence if you don't have a bank account. Read our IRD number application - customer due diligence (IR997) form.

If you can't obtain a fully functional New Zealand bank account or customer due diligence find out how to satisfy Inland Revenue of your identity

• Certificate of registration or agreement, and
• Passport photo page and proof of residential address for at least one partner/owner
• Evidence of a fully functional bank account - read our Proof of a fully functional NZ bank account (IR984) guide, or
• completed customer due diligence if you don't have a bank account. Read our IRD number application - customer due diligence (IR997) form.

If you can't obtain a fully functional New Zealand bank account or customer due diligence find out how to satisfy Inland Revenue of your identity

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.

• 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
• Evidence of a fully functional bank account - read our Proof of a fully functional NZ bank account (IR984) guide, or
• completed customer due diligence if you don't have a bank account. Read our IRD number application - customer due diligence (IR997) form.

If you can't obtain a fully functional New Zealand bank account or customer due diligence find out how to satisfy Inland Revenue of your identity

• 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
• Evidence of a fully functional bank account - read our Proof of a fully functional NZ bank account (IR984) guide, or
• completed customer due diligence if you don't have a bank account. Read our IRD number application - customer due diligence (IR997) form.

If you can't obtain a fully functional New Zealand bank account or customer due diligence find out how to satisfy Inland Revenue of your identity

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.

• evidence of a fully functional bank account - read our Proof of a fully functional NZ bank account (IR984) guide, or
• completed customer due diligence if you don't have a bank account. Read our IRD number application - customer due diligence (IR997) form.

If you can't obtain a fully functional New Zealand bank account or customer due diligence find out how to satisfy Inland Revenue of your identity

• Your URL website address
• Your tax identification number for your country of residence for tax purposes.

• 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.

• 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.

• 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.

• 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.

• 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.

• 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.

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.

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

PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

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

PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

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

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

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