The designated New Zealand constituent entity must register for a GloBE account 6 months after the end of the first fiscal year that the multinational enterprise (MNE) group is in scope of New Zealand’s GloBE rules.
Before you start
To register you’ll need:
- for the New Zealand constituent entity applying – its name and IRD number
- for the ultimate parent entity (UPE) – its name, jurisdiction of tax residence and tax identification number (TIN)
- names and IRD numbers of all New Zealand constituent entities in the MNE group
- name of the entity that will file the GloBE information return (GIR), its TIN and the jurisdiction where it will file the GIR
- start and end dates of the UPE's fiscal year
- identification of any New Zealand constituent entities of the MNE group that are intermediate parent entities of foreign constituent entities
- identification of any New Zealand constituent entities of the MNE group that are partly owned parent entities (that have direct or indirect 3rd-party owners (with more than 20% interest), and own an interest in another constituent entity in the group, located in New Zealand or overseas)
- contact details of the designated New Zealand constituent entity
- tax agent details.
In myIR, select 'I want to ...'
Go to 'Registration, application and enrolment'
Register for an International exchange of information account
Register for Global Anti-Base Erosion (GloBE)
Tax agents and intermediaries
Register through the Intermediary Centre, Client Registration.
Log into myIR
Last updated:
09 Sep 2026