myIR GST and EMP Registration Changes 2026: What Businesses Need to Know
Inland Revenue (IRD) is changing how businesses register for GST and employer tax (EMP) through myIR from 12 September 2026. Under the new process, businesses applying for a non-individual IRD number will no longer be able to register for GST and EMP during the same application.
Businesses will first need to complete their non-individual IRD number application and then register separately for GST and/or EMP.
The change also introduces a new registration process for certain non-resident businesses and changes how tax agents and other intermediaries access GST and EMP registrations.
This guide explains the myIR GST and EMP registration changes 2026, who is affected, what is changing and what businesses and tax professionals should know before the new process begins.
From 12 September 2026, businesses applying for a non-individual IRD number will no longer be able to register for GST or employer tax (EMP) during the same registration process. They will first need to complete the non-individual IRD number application and then apply separately for GST and/or EMP.
For tax agents, GST and EMP registrations will be available through the Intermediary Centre under “client registration.” Restricted users will not have access to registrations in the Intermediary Centre.
IRD is also introducing a dedicated online registration called “Register for GST as an overseas business” for non-resident businesses dealing with GST on remote services (GORS) and low-value imported goods (LVIG).
What Are the myIR GST and EMP Registration Changes 2026?
The myIR GST and EMP registration changes 2026 change the way businesses complete GST and employer tax registrations through myIR. From 12 September 2026, businesses applying for a non-individual IRD number will need to complete the IRD number application first and then register separately for GST and EMP.
The myIR GST and EMP registration changes 2026 are important for businesses, employers, tax agents and other intermediaries who regularly set up new tax accounts.
Key Changes at a Glance
- GST and EMP can no longer be registered during the non-individual IRD number application.
- The IRD number application must be completed first.
- GST and EMP registrations will then be completed separately.
- Tax agents can access these registrations through the Intermediary Centre.
- A refund bank account will no longer be required when registering for EMP.
- Restricted users will not have access to registrations in the Intermediary Centre.
- A new online registration is being introduced for certain overseas businesses.
- The Companies Office process for company incorporation is not changing.
Need Help With Your GST or EMP Registration?
The new myIR registration process may affect how you set up GST and employer tax accounts for your business or clients.
Need help understanding your IRD, GST or employer tax obligations? Complete the form below and the IRD Guru team can help.
What Are the myIR GST and EMP Registration Changes in 2026?
The myIR GST and EMP registration changes 2026 are part of IRD’s work to organise business registration services into more logical groups.
According to IRD, the ability to register for GST and EMP during the non-individual IRD number application is being removed because relatively few customers use that option.
From 12 September 2026, the registration process will be split into separate steps.
This means a business will first apply for its non-individual IRD number. Once that process is completed, the business can separately apply for GST and/or employer tax.
Read the official IRD announcement about the myIR registration changes →
How Will GST and EMP Registration Work From 12 September 2026?
The new process can be understood as a two-stage registration process.
Step 1: Apply for the Non-Individual IRD Number
Businesses and other non-individual entities will first need to complete the appropriate IRD number application.
Step 2: Register Separately for GST and EMP
After completing the IRD number application, businesses will need to separately apply for GST and/or employer tax if they are required to register.
Step 3: Use the Intermediary Centre Where Applicable
For tax agents and other intermediaries, GST and EMP registrations will be available through the Intermediary Centre under “client registration.”
What Does This Mean for Businesses?
For businesses applying for an IRD number, the main change is that GST and EMP registration will no longer be completed as part of the same non-individual registration process.
If your business needs to register for GST or employer tax, you will need to complete the relevant registration separately after the IRD number application.
This means businesses should be aware of the additional step when planning their tax registrations from 12 September 2026.
What Do Tax Agents Need to Know?
The changes are particularly relevant for tax agents, bookkeepers and other representatives who manage registrations for clients.
From 12 September 2026, GST and EMP registrations will be available in the Intermediary Centre under “client registration.”
Tax professionals should also be aware that restricted users will not have access to registrations in the Intermediary Centre.
If your firm uses multiple myIR users, it is therefore worth reviewing access and user roles before the new registration process begins.
What Is Changing for Employer Tax (EMP) Registration?
One of the changes is specific to employer tax registration.
From 12 September 2026, you will no longer need to provide a refund bank account when registering for EMP.
The main registration change remains that EMP registration will be separate from the non-individual IRD number application.
What Is Changing for GST Registration?
Businesses will no longer be able to register for GST during the non-individual IRD number application process.
Instead, the business must first complete its IRD number application and then complete a separate GST registration.
Businesses should make sure they understand whether they are required to register for GST and the date from which their GST obligations apply.
For official information about GST registration and obligations, visit Inland Revenue’s GST information .
Is the Companies Office Registration Process Changing?
No. IRD has confirmed that there is no change to the Companies Office process.
Customers incorporating a company through the Companies Office can still register for GST and EMP when applying for the company’s IRD number.
This is an important distinction because the new change applies to the non-individual IRD number registration process, while the Companies Office incorporation process remains unchanged.
New GST Registration for Overseas Businesses
IRD is also introducing a new online registration for certain non-resident businesses.
The new registration is called:
“Register for GST as an overseas business”
It is designed for non-resident businesses dealing with:
- GST on remote services (GORS)
- Low-value imported goods (LVIG)
The new registration provides a dedicated process for these clients and includes GST information as part of the registration.
What Should Businesses Do Before the Changes Take Effect?
Businesses and their advisers can take a few practical steps to prepare for the new registration process.
1. Understand Your Registration Obligations
Determine whether your business needs to register for GST, employer tax or other tax accounts.
2. Check Your IRD Number Status
Make sure the appropriate IRD number application has been completed before attempting the separate GST or EMP registration.
3. Prepare Your Business Information
Have relevant business, ownership and tax information available when completing the registration process.
4. Tax Agents Should Review User Access
If you manage client registrations through myIR, check that the appropriate users have access to the Intermediary Centre.
5. Allow for the Additional Registration Step
Businesses setting up after 12 September should expect GST and EMP registration to be handled separately from the non-individual IRD number application.
When Do the myIR GST and EMP Changes Take Effect?
The new myIR GST and EMP registration process takes effect on 12 September 2026.
IRD has also announced a planned online services outage on Saturday 12 September 2026 from 1:00pm to approximately 10:30pm while it completes the system update.
During this period, online services including myIR, self-service phone lines and gateway services will be unavailable.
People Also Ask About myIR GST and EMP Registration Changes
Can I still register for GST when applying for a business IRD number?
From 12 September 2026, businesses applying through the non-individual IRD number registration process will no longer be able to register for GST at the same time. The IRD number application must be completed first, followed by a separate GST registration.
Can I still register for EMP when applying for an IRD number?
From 12 September 2026, EMP registration will no longer be available as part of the non-individual IRD number application. Employer tax registration will need to be completed separately.
Where will tax agents register clients for GST and EMP?
Tax agents and other eligible intermediaries will be able to access GST and EMP registrations through the Intermediary Centre under “client registration.”
Do I need a refund bank account to register for EMP?
No. From 12 September 2026, IRD says a refund bank account will no longer be required when registering for EMP.
Are Companies Office registrations changing?
No. IRD has confirmed that the Companies Office process is not changing. Companies can still register for GST and EMP when applying for their company IRD number through the Companies Office process.
What is the new overseas GST registration?
IRD is introducing a dedicated online registration called “Register for GST as an overseas business.” It is intended for non-resident businesses dealing with GST on remote services and low-value imported goods.
When do the new myIR registration rules start?
The changes will be visible from 12 September 2026. Businesses and tax professionals should be prepared for GST and EMP registrations to be completed separately from the non-individual IRD number application.
Need Help With Your IRD Registration?
Not sure whether your business needs GST or employer tax registration? Getting the registration process right from the beginning can help you avoid unnecessary compliance issues later.
Talk to an experienced New Zealand tax professional about your business’s IRD, GST and employer tax obligations.
Why These myIR Registration Changes Matter
The changes may appear minor, but they affect how businesses and tax professionals complete new tax registrations.
The biggest practical change is the separation of the IRD number application from GST and EMP registration for non-individual entities.
For businesses, this means understanding the sequence of registrations. For tax agents and bookkeepers, it means becoming familiar with the Client registration function within the Intermediary Centre.
Preparing ahead of the 12 September 2026 change can help businesses and advisers avoid confusion when setting up new tax accounts.
Official IRD Source
The information in this article is based on Inland Revenue’s announcement published on 31 August 2026.
Read the official IRD announcement: myIR business account registration changes →
How the myIR GST and EMP Registration Changes 2026 Affect Businesses
The myIR GST and EMP registration changes 2026 mean that businesses will need to treat the IRD number application and GST or EMP registration as separate steps when using the non-individual registration process.
If your business needs GST registration or employer tax registration, you should allow for this additional step when setting up your tax accounts. Understanding the myIR GST and EMP registration changes 2026 can help you avoid confusion when registering a new business.
Preparing for the myIR GST and EMP Registration Changes 2026
Businesses and tax professionals should familiarise themselves with the myIR GST and EMP registration changes 2026 before the new process takes effect.
If you are setting up a business, registering as an employer or determining whether GST registration is required, make sure you understand which registrations need to be completed and when.
If you’re unsure about your GST, EMP or wider IRD obligations, contact IRD Guru for assistance →
Need Help With GST, EMP or IRD Registration?
Whether you’re starting a new business, registering for GST, employing staff or managing tax registrations for clients, understanding your IRD obligations is important.
IRD Guru can help you understand New Zealand tax and IRD requirements and point you in the right direction.
Disclaimer
This article provides general information about the myIR GST and EMP registration changes announced by Inland Revenue. It should not be treated as personalised tax, legal or financial advice.
Tax requirements can vary depending on your business structure, activities and circumstances. Always check the latest information with Inland Revenue or seek professional advice for your specific situation.
