The GloBE information return (GIR) for New Zealand headquartered multinational enterprises (MNEs) will be filed in New Zealand by the designated New Zealand constituent entity.
When to file the 1st year return
The GIR for MNEs headquartered elsewhere can either be filed in New Zealand by the designated New Zealand constituent entity or overseas by a constituent entity in another implementing jurisdiction that will exchange it with New Zealand.
The GIR can be filed in New Zealand 18 months after the end of the 1st fiscal year that New Zealand’s GloBE rules apply.
New Zealand headquartered MNEs may need to file earlier as they may be in their 2nd year of reporting in other jurisdictions. To avoid complications when other jurisdictions apply the GloBE rules, they should file the GIR in New Zealand within 15 months of the 1st fiscal year that New Zealand’s rules apply.
Any affected New Zealand-headquartered MNE group should notify the jurisdiction where it filed the GIR in the 1st year that it’s making a filing change to New Zealand for the 2nd year.
Filing the GIR in New Zealand
The GIR is submitted in the prescribed electronic format and must be filed in myIR. The format is an XML file that meets the requirements of the OECD GIR XML Schema.
MessageRefId and DocRefId elements must begin with the designated constituent entity’s IRD number, followed by a period (.), and then a unique identifier. For example: ###-###-###.[unique identifier]
After October 2026, we will provide more information about submitting the GIR.
Filing the GIR in another jurisdiction
Foreign-headquartered MNE groups intending to file the GIR in another jurisdiction must notify us as part of their GloBE notification.
If there are changes, MNE groups must update their notification in myIR.
View or change your GloBE notification
GIR dissemination approach
The parts of the GIR provided to each jurisdiction where the MNE group is operating have been multilaterally agreed. The information a jurisdiction receives depends on the MNE group's structure and how the GloBE rules apply to that country.
Competent Authorities will exchange the GIR using this approach to work out when and how much of a General Section - or 1 or more Jurisdictional and UTPR Sections of the GIR - they will provide to each jurisdiction. To work out what they will exchange, they’ll apply 1 or all of the following:
- the income inclusion rule (IIR)
- undertaxed payments rule (UTPR)
- qualified domestic minimum top-up tax (QDMTT).
If a NZ headquartered MNE elects not to send a certain section of the GIR to a jurisdiction due to local filing rules, following submission in myIR, it must notify the Competent Authority by email.
Local filing of the GIR in New Zealand
If a foreign-owned MNE group elects to undertake local filing of the GIR in New Zealand, they can indicate this as part of their GloBE notification.