myIR Registration Changes 2026

From 12 September 2026, Inland Revenue changed the way business registrations are completed through myIR. Businesses and organisations can no longer register for GST or employer deductions (EMP) as part of the non-individual IRD number application process.

Businesses must now complete the non-individual IRD number application first and then apply separately for GST and EMP registration. GST and EMP registrations are available through the Intermediary centre under Client registration.

IRD has also introduced a dedicated online registration process for overseas businesses registering for GST on remote services (GORS) and low-value imported goods (LVIG).

About This Article

Written by: IRD Guru Content Team

Reviewed by: IRD Guru Tax & Accounting Team

Published: 16 September 2026

Last reviewed: 16 September 2026

Expertise: New Zealand taxation, IRD processes, GST, employer obligations and business compliance

myIR Registration Changes 2026: New IRD Access, GST & EMP Rules

Inland Revenue has introduced myIR registration changes that affect how businesses and organisations apply for an IRD number, GST registration and employer registration.

The changes were announced by IRD on 31 August 2026 and came into effect from 12 September 2026. The changes mainly affect the non-individual registration process for businesses and organisations.

If you are starting a business, registering a company, becoming an employer or helping clients with IRD registrations, understanding these changes can help prevent delays or confusion during the registration process.

Need Help With Your IRD Registration?

Setting up a business can involve several IRD registrations, including an IRD number, GST and employer registration. If you’re unsure which registrations apply to your business, get professional guidance before submitting your applications.

What Changed With myIR Registration in 2026?

The main myIR registration changes affect the process for registering a non-individual IRD number.

Previously, eligible businesses could register for GST and EMP as part of the non-individual IRD number application process. From 12 September 2026, these registrations must be completed separately.

Registration	Previous Process	New Process From 12 September 2026
Business/organisation IRD number	Could be completed through the non-individual registration process	Complete the IRD number application first
GST registration	Could be included during the non-individual IRD number application	Apply separately for GST
EMP registration	Could be included during the non-individual IRD number application	Apply separately for EMP
Companies Office registration	Existing process	No change to the Companies Office process

IRD says customers incorporating a company through the Companies Office can still register for GST and EMP as part of that process. :contentReference[oaicite:1]{index=1}

Key myIR Registration Changes Businesses Need to Know

1. GST Registration Is Now Separate

One of the most important myIR registration changes is that businesses can no longer register for GST as part of the non-individual IRD number application.

You must first complete the non-individual IRD number application and then complete a separate GST registration.

2. EMP Registration Is Now Separate

Businesses that need to register as employers must also complete their EMP registration separately from the non-individual IRD number application.

This means businesses planning to employ staff should consider their employer registration requirements separately when setting up their tax accounts.

3. GST and EMP Are Available Through the Intermediary Centre

IRD says GST and EMP registrations are now available in the Intermediary centre under Client registration.

This is particularly relevant for tax agents, accountants and other intermediaries who manage registrations on behalf of clients. :contentReference[oaicite:2]{index=2}

4. No Refund Bank Account Is Required for EMP Registration

Another change is that applicants will no longer need to provide a refund bank account when registering for EMP.

5. Restricted Users Cannot Access Registrations in the Intermediary Centre

IRD has also clarified that restricted users will not have access to registration services in the Intermediary centre.

New GST Registration for Overseas Businesses

IRD is also introducing a dedicated online registration process for overseas businesses dealing with certain GST obligations.

The new process is called Register for GST as an overseas business.

It covers businesses registering for GST on:

• Remote services under the GST on remote services (GORS) rules
• Low-value imported goods (LVIG)

The new registration process is designed specifically for these overseas businesses and includes relevant GST information as part of the registration process. :contentReference[oaicite:3]{index=3}

Who Is Affected by the myIR Registration Changes?

The myIR registration changes are particularly relevant to:

• New businesses and organisations
• Companies and other non-individual entities
• Businesses registering for GST
• Businesses becoming employers
• Accountants and tax agents
• Intermediaries managing client registrations
• Overseas businesses with relevant GST obligations

If you are simply managing an existing personal myIR account, these particular business registration changes may not affect your registration process.

What Does This Mean When Starting a New Business?

The practical impact of the myIR registration changes is that business owners may need to complete more than one registration step when setting up their tax affairs.

A typical process may involve:

1. Establishing the business or organisation.
2. Applying for the non-individual IRD number.
3. Completing GST registration separately if required.
4. Completing EMP registration separately if the business will employ staff.
5. Setting up the relevant myIR access and permissions.
6. Keeping business and tax information up to date.

The exact registrations required depend on the structure and activities of the business.

Do You Still Need an IRD Number for a Business?

Yes. Businesses and organisations that require an IRD number still need to complete the relevant IRD number application process.

IRD’s current guidance states that New Zealand resident companies, partnerships, superannuation schemes, Māori authorities, estates, trusts, clubs and societies may need an IRD number. Applicants need to provide the required information and supporting documents. :contentReference[oaicite:4]{index=4}

For online applications, IRD can email the IRD number to the applicant and, where requested, add it to the applicant’s myIR account. :contentReference[oaicite:5]{index=5}

What About GST Registration?

GST registration is now a separate step for non-individual registrations.

Businesses should determine whether they need to register for GST based on their circumstances and taxable activity before completing the registration.

The important point from the 2026 myIR registration changes is that GST registration is no longer included within the non-individual IRD number application process.

What About Employer Registration?

If a business plans to employ staff, it may need to register as an employer with Inland Revenue.

Under the new process, EMP registration must be completed separately from the non-individual IRD number application.

Businesses should make sure their employer registration is completed before they begin meeting employer tax and reporting obligations.

What Should Accountants and Tax Agents Know?

The myIR registration changes are particularly relevant to intermediaries who register businesses and organisations on behalf of clients.

IRD states that GST and EMP registrations are now available through the Intermediary centre → Client registration pathway.

Intermediaries should also be aware that restricted users will not have access to registration services in the Intermediary centre. :contentReference[oaicite:6]{index=6}

Old vs New myIR Registration Process

Area	Before 12 September 2026	From 12 September 2026
Non-individual IRD number	Available through the registration process	Still available
GST during IRD number application	Available	No longer available
EMP during IRD number application	Available	No longer available
GST registration	Could be included in the process	Apply separately
EMP registration	Could be included in the process	Apply separately
Companies Office process	Existing process	No change
Overseas GST registration	Existing arrangements	New dedicated online registration

myIR Registration Changes 2026: Business Checklist

If you are registering a new business, use this checklist to help organise your IRD setup:

• ☐ Determine your business or organisation structure
• ☐ Apply for the appropriate IRD number
• ☐ Gather required supporting documents
• ☐ Determine whether GST registration is required
• ☐ Complete GST registration separately where applicable
• ☐ Determine whether employer registration is required
• ☐ Complete EMP registration separately where applicable
• ☐ Set up myIR access
• ☐ Set up appropriate user permissions
• ☐ Keep business contact information current
• ☐ Keep copies of submitted applications and confirmation details

Common Mistakes to Avoid With myIR Registration

Assuming GST Is Automatically Registered

Because GST registration is now separate from the non-individual IRD number application, businesses should not assume that completing an IRD number application automatically completes GST registration.

Forgetting About EMP Registration

If you are planning to hire employees, remember that EMP registration is also a separate step under the new process.

Using the Wrong myIR Access

Businesses and intermediaries should make sure the appropriate user has the necessary permissions to complete registrations.

Submitting Incomplete Information

IRD advises applicants to provide the required documents and information to help avoid delays in processing an IRD number application. :contentReference[oaicite:7]{index=7}

People Also Ask: myIR Registration Changes 2026

What are the myIR registration changes in 2026?

From 12 September 2026, businesses can no longer register for GST or EMP as part of the non-individual IRD number application. GST and EMP registrations must now be completed separately.

When did the myIR registration changes take effect?

The new myIR business registration process took effect from 12 September 2026. IRD announced the changes on 31 August 2026.

Can I still apply for a business IRD number through myIR?

Yes. Businesses and organisations can still apply for an IRD number through the relevant myIR registration process.

Can I register for GST when applying for a business IRD number?

Not through the non-individual IRD number application process from 12 September 2026. GST registration must be completed separately.

Can I register for EMP when applying for a business IRD number?

No. EMP registration is now a separate registration from the non-individual IRD number application.

Where can intermediaries register GST and EMP for clients?

GST and EMP registrations are available in the myIR Intermediary centre under Client registration.

Has the Companies Office registration process changed?

No. IRD states that there is no change to the Companies Office process, and customers incorporating a company can still register for GST and EMP when applying for an IRD number through that process.

Do I need an IRD number before registering for GST?

Under the new non-individual registration process, the IRD number application is completed first and GST registration is then completed separately.

Do I need to register for EMP if I have employees?

A business that employs staff may need to register as an employer with IRD. The employer registration process should be completed separately under the new registration structure.

What is the new overseas GST registration process?

IRD is introducing a dedicated online registration called Register for GST as an overseas business. It is intended for relevant overseas businesses dealing with GST on remote services and low-value imported goods.

Can an accountant help with myIR registration?

Yes. An accountant or tax professional can help businesses understand which registrations may apply and assist with the relevant IRD processes.

Where can I get help with IRD registration?

You can seek guidance from Inland Revenue or a qualified New Zealand tax professional. Professional advice can be useful where a business has GST, employer, overseas or other tax registration requirements.

Should You Get Professional Help With IRD Registration?

For a straightforward business, the IRD registration process may be manageable without professional assistance. However, professional guidance can be useful when your business has multiple tax obligations or a more complicated structure.

An accountant or tax adviser can help you understand:

• Which IRD registrations your business may require
• Whether GST registration applies
• Whether EMP registration is required
• How your business structure affects tax obligations
• What information and documents need to be provided
• How to manage ongoing IRD compliance

Need Help With Your IRD Registration or Tax Setup?

The 2026 myIR registration changes mean businesses may need to complete their IRD number, GST and EMP registrations separately. If you’re unsure which registrations apply to your business, IRD Guru can help you understand the process.

Related IRD Guru Resources

• IRD Number NZ: How to Apply and Find Your IRD Number
• GST NZ: Guide to Goods and Services Tax
• IRD Payment Plan New Zealand
• What to Do If You Owe IRD Money in NZ

Official IRD Source

The information in this article is based on Inland Revenue’s official announcement:

IRD: myIR business account registration changes

IRD published the update on 31 August 2026, with the changes taking effect from 12 September 2026. :contentReference[oaicite:8]{index=8}

Final Thoughts

The 2026 myIR registration changes simplify the organisation of business registration services but also mean businesses need to understand the difference between obtaining an IRD number and registering separately for GST or EMP.

For non-individual registrations, the key change is straightforward: complete the IRD number application first, then complete GST and EMP registrations separately where required.

If you are starting a business, hiring employees or registering for GST, checking your requirements early can help avoid unnecessary delays or compliance issues.

Need Help With Your NZ Tax Setup?

Have questions about your IRD number, GST, EMP registration or wider tax obligations? Speak with a New Zealand tax professional before you submit your registration.

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Disclaimer

This article is provided for general information only and does not constitute tax, legal or financial advice. IRD processes and requirements can change. Always check the latest information from Inland Revenue or obtain professional advice for your specific circumstances.

Last reviewed: 16 September 2026