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Overview

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Identifiers

Collect two identifiers from each business customer in Gibraltar and submit them as strings on the application body. Tax ID: 5–6 digit numeric identifier assigned sequentially by the Income Tax Office on corporate registration; used on corporation tax returns (Form CT1) and all correspondence with the Income Tax Office. No prefix or check digit. Corporations register separately with the Income Tax Office after Companies House incorporation; enquiries via corporate.enquiries@gibraltar.gov.gi. Registration number: Numeric identifier assigned by the Registrar at incorporation under the Companies Act 2014; appears on the Certificate of Incorporation and all subsequent Companies House filings. Format is sequential numeric; currently 5–6 digits (examples: 01067, 57168, 105232). Displayed on the Certificate of Incorporation header.

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Sector regulators

GFSC (Gibraltar Financial Services Commission) · GRA (Gibraltar Regulatory Authority) · OFT / BLA (Office of Fair Trading / Business Licensing Authority)

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How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

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Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.

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Collection notes

  • Legal Registration: Issued by Companies House Gibraltar upon completion of incorporation under the Companies Act 2014; states the company name, registration number, date of incorporation, type of company (private/public; limited by shares/guarantee/unlimited), and bears the Registrar’s signature and seal. Certified copies may be obtained directly from Companies House and can be apostilled for international use.
  • Constitutive Documents: Two documents filed with Companies House at incorporation under s.7–9 of the Companies Act 2014. The Memorandum states company name, registered office, liability type, share capital, and subscriber signatures. The Articles contain internal governance rules. Gibraltar adopted Model Articles with the 2014 Act; objects clauses are no longer required (objects are presumed unrestricted). Both documents are publicly available from Companies House. Foundations use a Foundation Charter (Deed of Foundation) instead.
  • Tax Registration: On registering with the Income Tax Office, the ITO issues a registration pack confirming the entity’s 5–6 digit Taxpayer Reference Number (TRN). Gibraltar levies corporation tax at 15% (Income Tax Act 2010, as amended; rate effective 1 July 2024); utility companies and entities abusing a dominant market position pay 20%. There is no VAT in Gibraltar. For sole traders the equivalent is a self-employment registration confirmation. The TRN appears on Form CT1 (corporate tax return) and all ITO correspondence.
  • Operating Permit: Required under the Fair Trading Act 2023 (in force 1 October 2023, superseding the Fair Trading Act 2015) for any person wishing to trade (wholesale or retail) or provide a service in Gibraltar, unless they are already licensed under separate sectoral legislation (e.g. financial services, legal services, medical). Issued by the Business Licensing Authority (BLA), which operates within the Office of Fair Trading. The licence register is publicly searchable at oft.gov.gi/business-license-register-search. Businesses regulated by another enactment (e.g. GFSC-licensed firms) are generally exempt from a separate BLA licence.
  • Sector-Specific License: Sector-specific licences apply to regulated activities. The Gibraltar Financial Services Commission (GFSC, fsc.gi) regulates: banks and credit institutions (Financial Services Act); investment firms (Financial Services Act); payment institutions and e-money issuers (Financial Services Act); insurance companies and intermediaries; fund managers and fund administrators; professional trustees (Class VII and VIII licences); company managers; DLT (Distributed Ledger Technology) providers under the Financial Services (Distributed Ledger Technology Providers) Regulations 2017 (one of the first DLT-specific regimes globally, eff. 1 January 2018; updated by the 2020 Regulations). The Gibraltar Regulatory Authority (GRA) regulates remote gambling operators. Obtain the applicable licence copy; GFSC licence status is publicly searchable at fsc.gi/regulated-entities.
  • Governance Records: Companies Act 2014 requires companies to maintain a Register of Directors and a Register of Secretaries at the registered office; changes must be reported to Companies House (Form FDMS02 — Return of Particulars of Directors). The Annual Return (FAR01) includes director and secretary details and is publicly filed with Companies House. Director information is publicly searchable via the Companies House e-Registry at companieshouse.gi.
  • Signing Authority: A board resolution passed at a duly convened board meeting (or by written resolution for private companies) authorises the named signatory to act on the company’s behalf. A notarised power of attorney may be used for external representation. No statutory prescribed form; company letterhead resolution is standard practice. For execution as a deed, two authorised signatories or one director and a witness are required under the Companies Act 2014.
  • Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
  • Good Standing: Issued by Companies House Gibraltar on request; confirms the company is active, has not been struck off or dissolved, and has filed its accounts and annual returns up to date. Distinct from the Certificate of Incorporation issued at formation. Can be certified and apostilled for international use. Processing time 1–2 business days; apostilled version 8–10 business days. Required by financial institutions and counterparties and typically requested within 6 months of issue.

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Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

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Notes

  • Gibraltar has no VAT. Do not request a VAT certificate; the jurisdiction does not operate a value-added tax system. The tax identifier is the 5–6 digit Taxpayer Reference Number (TRN) issued by the Income Tax Office. Note: Gibraltar’s 2025 Budget introduced a Transaction Tax replacing import duties (rates 15–17% on standard goods; 0% on essentials), but this is a customs-type levy on goods imports, not a business registration tax, and does not generate a separate registration document.
  • Business licence is mandatory for most commercial activities. Under the Fair Trading Act 2023 (eff. 1 October 2023), almost all trading and service-provision activities require a business licence from the BLA/OFT, unless separately regulated by another enactment (e.g. GFSC licensees are typically exempt from the general business licence).
  • DLT/crypto regulation is robust and well-established. Gibraltar launched the world’s first bespoke DLT regulatory framework on 1 January 2018 under the Financial Services (Distributed Ledger Technology Providers) Regulations 2017 (updated by the 2020 Regulations). GFSC-licensed DLT Providers must meet nine core principles; the GFSC register at fsc.gi/regulated-entities/dlt-providers-38 lists authorised DLT Providers.
  • Companies Act 2014 closely mirrors the UK Companies Act 2006. Gibraltar lawyers and company managers familiar with UK practice will recognise most structural requirements. Key divergence: Gibraltar retains its own separate registry (Companies House Gibraltar, not UK Companies House) and has distinct filing forms (FAR01 vs CS01; FDMS02 for director changes).
  • Private Foundations (Private Foundations Act 2017) are a popular wealth-planning vehicle. A Foundation Council must include a Gibraltar-resident GFSC Class VII licensee at all times. Upon registration, the Registrar issues a Certificate of Establishment (not a Certificate of Incorporation); collect this as the business_registration document for foundations.
  • Certificate of Good Standing is typically required within 6 months. Major Gibraltar banks and foreign correspondents routinely require a current (less than 6 months old) Certificate of Good Standing at account opening and periodic review.
  • Pillar Two Global Minimum Tax applies from 2024. Gibraltar enacted the Global Minimum Tax Act 2024 (gazetted 23 December 2024), implementing a Qualifying Domestic Minimum Top-Up Tax (QDMTT) for fiscal years beginning on or after 31 December 2023, and an Income Inclusion Rule (IIR) for fiscal years beginning on or after 31 December 2024. The Under-Taxed Profits Rule (UTPR) is excluded. MNE groups with consolidated revenue of €750 million or more in at least two of the four preceding fiscal years must register with the Income Tax Office. Registration uses the entity’s existing 5–6 digit TRN — no new or separate identifier is issued under the Act. Groups whose first in-scope fiscal year ended by 31 August 2025 were required to register by 28 February 2026; subsequent groups must register within six months of the end of their first in-scope fiscal year.