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To register for E-File you need to complete an E-File registration (IR798) form which requires you to make a declaration. Your declaration is that you have read and understood the following terms of reference.

Your obligations

  • Keep your encryption key, E-File IRD number and location number secure.
  • Contact the E-File support team immediately if you cease business or want to withdraw from the E-File system.
  • Successfully transmit at least two test returns by E-File and send a copy of the confirmation report to us. We'll send more detail about this when we accept your registration.
  • Send an Account information (IR10) form for the relevant year with all tax returns that have business accounts. If you don't you'll be in breach of the terms of reference and may not be able to use the E-File service.
  • Supply your working papers and return data to us on request.
  • Keep the hard copy printout of each E-File return transmitted, signed by you or your client, for the required seven years.
  • Hold a signed authority letter from your client which allows you or your agency to discuss with us any matter relating to any tax type, for which you or your agency is linked, unless you are acting only as a bureau.

Our obligations

  • We'll specify the return types and attachments to be sent by E-File through the third party specifications.
  • When we receive a copy of the confirmation reports for the test returns, we'll write and confirm your access to the E-File system.
  • If the E-File system can't be used due to maintenance or any other reason, we'll let you know in advance and keep closure as short as possible.
  • We'll update the terms of reference when necessary.