Regardless of whether you are a New Zealand citizen, a new arrival to New Zealand or an overseas individual contemplating moving to New Zealand, starting a business is a complicated process. One of the things you must have to start a business is an IRD number. This article will outline:
- what an IRD number is;
- how you can find your own number; and
- if you do not currently have an IRD number, how you can apply for one.
What is an IRD Number?
An IRD number is your unique taxpayer identifier issued to you by the Inland Revenue Department (IRD). It has eight or nine digits. It is the New Zealand equivalent of a United States social security number or an Australian tax file number.
Generally, you need an IRD number to earn money in New Zealand. Having one ensures that your employer and bank can tax you properly for any money you earn. However, you also need it to:
- start a business;
- file your taxes;
- get a tax return from Inland Revenue;
- apply for a student loan;
- get access to government benefits; and
- buy, sell or transfer New Zealand property.
If you insist on working without an IRD number, your employer will have to deduct tax from your wages at the highest rate. In New Zealand, this is 45%.
Who Needs an IRD Number?
Individuals
An IRD number uniquely identifies you for all tax-related matters. You will need an IRD number if you are:
- earning income, for example, from a job, benefit or investment;
- opening a bank account;
- joining KiwiSaver;
- applying for Working for Families, child support or a student loan; or
- buying, selling or transferring property in New Zealand.
Businesses
Businesses need an IRD number as it identifies your business for all tax-related events.
How Do I Find My IRD Number?
If you have already applied for an IRD number, there are several places where you can find it.
Physical Documents
As your IRD number is required for any money you earn, your employer will print it on any payslips you receive. You can also find it on:
- your KiwiSaver statement; or
- any letters or statements that you have received from Inland Revenue.
Use the Inland Revenue Website
You can also find your IRD number on the IRD website using the ‘Find my IRD Number’ tool. To retrieve it, you must provide certain information you used when applying for the number. This process is to ensure that your IRD number is secure and protected. To verify your identity, you will have to provide your:
- full name;
- date of birth;
- New Zealand bank account number; and
- mobile phone number or email address.
Call Inland Revenue
You may also call Inland Revenue to find your number. The number is 0800 227 774 for calls within New Zealand, and +64 4 831 2249 if you are an overseas caller. Inland Revenue can provide you with your number over the phone once you have proven your identity.
Send IRD a Message
Another way to find your IRD number is to message Inland Revenue through your myIR account. This is one of the most efficient ways to find your IRD number, as all your information is already in myIR.
What if I Do Not Have an IRD Number?
If you do not have an IRD number, it is easy to obtain one. However, the process you follow will depend on whether you are:
- a New Zealand citizen;
- a new arrival to New Zealand; or
- currently overseas.
New Zealand Citizen
Before applying for an IRD number, you must gather two identification documents. You will need one of the following:
- New Zealand passport;
- overseas passport with a New Zealand residence visa;
- full New Zealand birth certificate issued after 1st January 1998;
- New Zealand citizenship certificate;
- New Zealand firearm or dealer licence;
- certificate of identity from either the Department of Internal Affairs or the Ministry of Business, Innovation and Employment;
- New Zealand refugee travel document; or
- New Zealand emergency travel document.
You will also need a:
- New Zealand driver licence;
- overseas driver licence;
- New Zealand 18+ card;
- Kiwi Access Card;
- New Zealand student photo ID; or
- international driver permit from a member country of the United Nations Convention on road traffic.
These documents must be in an electronic version as you will need to upload them during the online application process. Make sure you have scanned your documents before you apply online.
If your documents are not in English, you must get them translated by an approved translator. This translation will also need to be certified.
You will also need to take your original physical identification documents to an AA driver licensing agent for verification.
Once you have completed these steps, you can easily complete the IRD number application form online.
New Arrival to New Zealand
If you have a resident, student or work visa, the process is slightly different to obtain an IRD number. You will need to provide identification documentation and complete the online application form. You will need to provide your passport details if you have an Australian passport.
If you have a student or work visa, you will need to provide your;
- passport details;
- Immigration New Zealand application number;
- most recent overseas tax number (if you have one); and
- New Zealand bank account, with your name and account number.
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Overseas
If you currently live overseas but intend to move to New Zealand soon, you may still apply for an IRD number. Similar to the other processes, you will have to provide identification documents.
You will need each of the following:
- photo identification, such as a passport;
- proof of your current address, such as through a letter from your utility company;
- tax identification number from your country;
- proof of the reason for applying for a number. For example, you may wish to buy property in New Zealand; and
- an active New Zealand bank account or a customer due diligence form.
If your documents are not in English, you must get them translated by an approved translator. This translation will also need to be certified.
You will need to download and fill in an application form. This form is specific to non-resident or offshore individuals. This form, and your identification documents, will need to be scanned and emailed to offshore@ird.govt.nz.
Key Takeaways
An IRD number is vital if you intend to start a business in New Zealand and ensure you avoid being heavily taxed. If you need to find yours, you can check your financial documents or contact Inland Revenue.
If you need to apply for one, you will need to:
- provide translated and certified identification documents; and
- fill out an online application.
However, the process differs depending on whether you are:
- a New Zealand citizen;
- in New Zealand with a current visa; or
- planning to come to New Zealand.
If you need help finding your IRD number, our experienced commercial lawyers can assist as part of our LegalVision membership. For a low monthly fee, you will have unlimited access to lawyers to answer your questions and draft and review your documents. Call us today on 0800 005 570 or visit our membership page.
Frequently Asked Questions
You can get your IRD number through the Inland Revenue website.
You can call Inland Revenue on 0800 227 774 if you are a New Zealand caller.
An IRD number is your unique taxpayer identification number issued to you by the Inland Revenue Department.
You do not have to pay for an IRD number in New Zealand.
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