myIR GST and EMP Registration Changes 2026: What NZ Businesses Need to Know

Inland Revenue (IRD) is changing the way businesses register for GST and employer tax (EMP) through myIR from 12 September 2026. The change means businesses using the non-individual IRD number registration process will no longer be able to register for GST and EMP at the same time.

Instead, the business will need to complete its non-individual IRD number application first and then register separately for GST and/or EMP.

For businesses, employers, tax agents and advisers, understanding the myIR GST and EMP registration changes 2026 can help avoid confusion when setting up new tax accounts.

DFK Orb360 O’Halloran helps New Zealand businesses with GST, tax compliance, IRD matters, accounting and business advisory. If you’re unsure how these changes affect your business, our team can help you understand your registration and compliance requirements.

What Are the myIR GST and EMP Registration Changes 2026?

The myIR GST and EMP registration changes 2026 change how businesses register for GST and employer tax when applying for a non-individual IRD number.

Previously, GST and EMP registration could be completed as part of the non-individual IRD number application process.

From 12 September 2026, that option will be removed. Businesses will need to complete their IRD number application first and then complete separate GST and EMP registrations where applicable.

IRD says the change is part of its work to organise business registration services into logical groups and reflects the relatively low number of customers using the combined registration option.

Read the official IRD announcement →

7 Important myIR GST and EMP Registration Changes for Businesses

1. GST Registration Will Be Separate

Businesses using 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 the separate GST registration.

2. EMP Registration Will Be Separate

Employer tax registration will also be separated from the non-individual IRD number application.

If your business becomes an employer and needs an EMP account, you will need to complete the separate registration process after the IRD number application.

3. Tax Agents Will Use the Intermediary Centre

For tax agents and other intermediaries, GST and EMP registrations will be available through the Intermediary Centre under “client registration.”

This means accounting firms and tax advisers should become familiar with the updated workflow before the change takes effect.

4. EMP Registration No Longer Requires a Refund Bank Account

One of the changes is that a refund bank account will no longer be required when registering for EMP.

5. Restricted Users Will Not Have Registration Access

Restricted users will not have access to registrations within the Intermediary Centre.

Businesses and accounting firms using multiple myIR users should therefore review their user access and responsibilities.

6. A New Registration Is Being Introduced for Certain Overseas Businesses

IRD is introducing a dedicated online registration called “Register for GST as an overseas business.”

This applies to certain non-resident businesses dealing with GST on:

• Remote services (GORS)
• Low-value imported goods (LVIG)

7. The Companies Office Process Is Not Changing

The Companies Office process is not changing.

Companies incorporating through the Companies Office can still register for GST and EMP when applying for their company IRD number.

How Will the myIR Changes Affect NZ Businesses?

For most businesses, the biggest practical change is the order in which registration steps are completed.

Instead of completing the IRD number, GST and EMP registrations together, businesses using the affected process will need to complete the IRD number application first and then complete the relevant tax registrations separately.

This is particularly important when setting up a new business that intends to register for GST or employ staff soon after starting operations.

What Should Businesses Do Before 12 September 2026?

1. Review Your Tax Registration Requirements

Determine whether your business needs to register for GST, employer tax or other tax accounts.

2. Understand the New Registration Sequence

Make sure your team understands that the IRD number application comes first, followed by separate GST and EMP registrations.

3. Check Your myIR Access

If several people manage your business’s tax affairs, review who has access to myIR and what they are authorised to do.

4. Tax Agents Should Review Client Processes

Accounting firms and tax agents should familiarise themselves with the Intermediary Centre and the new client registration workflow.

5. Get Professional Advice If You’re Unsure

If you are unsure whether your business needs GST or EMP registration, speak with an accountant or tax adviser before registering.

People Also Ask About myIR GST and EMP Registration Changes 2026

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

From 12 September 2026, businesses using the non-individual IRD number registration process will no longer be able to register for GST during the same application. 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?

No. From 12 September 2026, EMP registration will be separated from the non-individual IRD number application. Businesses will need to complete the EMP registration separately.

When do the myIR GST and EMP registration changes 2026 start?

The myIR GST and EMP registration changes 2026 take effect from 12 September 2026.

Where will tax agents register clients for GST and EMP?

Tax agents and other intermediaries will use the Intermediary Centre under “client registration.”

Do I need a refund bank account to register for EMP?

No. IRD says a refund bank account will no longer be required when registering for EMP from 12 September 2026.

Are Companies Office registrations changing?

No. 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 GST registration for overseas businesses?

IRD is introducing a dedicated online registration called “Register for GST as an overseas business” for certain non-resident businesses dealing with GST on remote services and low-value imported goods.

Official Resources for GST and Employer Tax

For the latest requirements, businesses should check the official Inland Revenue information and confirm their individual circumstances with a qualified tax professional.

• IRD: myIR business account registration changes
• IRD: GST information
• IRD: Employing staff

Disclaimer

This article provides general information about the myIR GST and EMP registration changes announced by Inland Revenue. It is not personalised tax, legal, financial or accounting advice.

Tax requirements depend on your business structure, activities and individual circumstances. Always check the latest information with Inland Revenue or seek professional advice before making tax or registration decisions.