Overview
| Field | Value |
|---|---|
| Region | Asia-Pacific |
| ISO 3166-1 | NZ / NZL |
| Registry | New Zealand Companies Office (Registrar of Companies) |
| Last updated | 2026-06-10 |
Identifiers
Collect two identifiers from each business customer in New Zealand and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | Inland Revenue Department Number (IRD Number) | Inland Revenue (IR) — Te Tari Taake |
businessInfo.businessEntityId | New Zealand Business Number (NZBN) / Company Number | New Zealand Companies Office (Ministry of Business, Innovation and Employment) |
Sector regulators
FMA (Financial Markets Authority) · RBNZ (Reserve Bank of New Zealand — Te Pūtea Matua) · DIA (Department of Internal Affairs) · Companies Office (Registrar of Companies / MBIE) · NZ Police Financial Intelligence Unit (FIU) · Commerce Commission
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Limited Liability Company | Ltd | The standard company form incorporated under the Companies Act 1993; shareholders’ liability is limited to any amount unpaid on their shares; must have at least one director who lives in New Zealand, or lives in an enforcement country (currently Australia) and is a director of a body corporate incorporated there (Companies Act 1993 s.10); filed with the New Zealand Companies Office. The most common business vehicle for SMEs and large enterprises alike. Public companies (shares listed or offered to the public) use ‘Limited’ or ‘Ltd’; private companies with share-transfer restrictions are also incorporated under the same Act. Equivalent to a US LLC. |
| Listed Public Company | Ltd | A company incorporated under the Companies Act 1993 whose shares are listed on the New Zealand Exchange (NZX) or otherwise offered to the public; subject to additional disclosure and governance obligations under the Financial Markets Conduct Act 2013 and NZX Listing Rules. Closest US equivalent: C-Corp. |
| Look-Through Company | LTC | A special tax-transparent variant of a limited liability company elected under the Income Tax Act 2007 (ss HB 1–HB 13); all shareholders must be natural persons, another LTC, or trustees of certain trusts; income and expenses flow through to shareholders for income tax purposes while limited liability is retained. Maximum 5 shareholders. Closest US equivalent: S-Corp. |
| Limited Partnership | LP | A separate legal entity registered under the Limited Partnerships Act 2008; requires at least one general partner (unlimited liability; may be a company) and at least one limited partner (liability capped at capital contribution); tax transparent — income allocated to partners. The preferred vehicle for private equity, venture capital, and fund structures in New Zealand. Closest US equivalent: Limited Partnership (LP). |
| General Partnership | — | Two or more persons carrying on business in common with a view to profit; governed by the Partnership Act 1908; not a separate legal entity; all partners bear unlimited joint and several liability for partnership debts. Does not require registration with the Companies Office but must register a business name if trading under a name other than the partners’ own names. Closest US equivalent: General Partnership (GP). |
| Limited Liability Partnership | LLP | Not separately legislated in New Zealand as a standalone structure — the Limited Partnerships Act 2008 LP with limited partners effectively serves this function. Some professional firms use this label informally. In practice, foreign LLPs may register as overseas companies. Closest US equivalent: LLP. |
| Sole Trader | — | An individual carrying on business on their own account; not a separate legal entity; no registration with Companies Office required (though a business name may be registered); must obtain an IRD number and register for GST if turnover exceeds NZD 60,000 per annum. The owner bears unlimited personal liability. Equivalent to a US Sole Proprietorship. |
| Charitable Trust Board | — | An incorporated body registered under the Charitable Trusts Act 1957; holds assets for charitable purposes; trustees are the governing body; registered with the Charities Register administered by the Companies Office. Used for non-profit charitable purposes. Closest US equivalent: Nonprofit Corporation (501(c)(3)). |
| Incorporated Society | — | A membership-based non-profit incorporated body under the Incorporated Societies Act 2022 (replacing the 1908 Act; new Act in force from 5 October 2023); minimum 10 members; separate legal entity; governed by a committee of at least 3 people; registered with Companies Office. Used for clubs, community groups, professional associations. Closest US equivalent: Nonprofit Membership Corporation. |
| Unit Trust | — | — |
| Overseas Company (Branch) | — | A company incorporated outside New Zealand that carries on business in New Zealand and must register with the Companies Office under the Companies Act 1993 Part 18 within 10 working days of commencing business; not a separate legal entity — the foreign parent remains fully liable; must appoint an agent in New Zealand and maintain a registered office. Closest US equivalent: Foreign Corporation Branch. |
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.| Evidence area | Documents needed |
|---|---|
| Legal Registration | Any one of: Certificate of Incorporation · Company Extract |
| Constitutive Documents | Company Constitution |
| Tax Registration | Any one of: IRD Number Confirmation · GST Registration Confirmation |
| Ownership Records | Share Register |
| Governance Records | Company Extract |
| Signing Authority | Any one of: Directors Resolution · Power of Attorney |
| Address | Any one of: Lease Agreement · Utility Bill · Bank Statement |
| Good Standing | Any one of: Company Search Report · Certificate of Good Standing |
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.| Document | Proves |
|---|---|
| Certificate of Incorporation | Legal Registration |
| Companies Register Extract | Legal Registration |
| Company Constitution | Constitutive Documents |
| IRD Number Confirmation Letter | Tax Registration |
| GST Registration Confirmation (Inland Revenue) | Tax Registration |
| Share Register | Ownership Records |
| Companies Register Extract (directors evidence) | Governance Records |
| Directors’ Resolution | Signing Authority |
| Power of Attorney | Signing Authority |
| Lease Agreement | Address |
| Utility Bill (≤90 days old) | Address |
| Bank Statement (≤90 days old) | Address |
| Companies Office Company Search Report | Good Standing |
| Certificate of Good Standing (third-party certified extract) | Good Standing |
| Sector-Specific License | FSPR Registration Certificate, Financial Markets Authority Licence, Reserve Bank of New Zealand Registration / Licence |
Collection notes
- Legal Registration: The Certificate of Incorporation is issued electronically by the Registrar of Companies upon incorporation under the Companies Act 1993; it states the company name, company number (and NZBN), and date of incorporation, and bears the Companies Office seal and registrar signature. The Company Extract (downloadable free from companies-register.companiesoffice.govt.nz) is the standard KYB document — it shows current status, registered office, director and shareholder details, and NZBN. Both documents are widely accepted. Overseas companies receive a Certificate of Registration rather than Certificate of Incorporation.
- Constitutive Documents: Under the Companies Act 1993 s.29, a company may but is not required to have a constitution. If no constitution is adopted, the default provisions of the Companies Act 1993 (the ‘replaceable rules’) govern the company. The constitution is a private document filed with the Companies Office; it sets out the company’s internal rules, share classes, director powers, and shareholder rights. The constitution is downloadable from the Companies Register for incorporated companies that have filed one.
- Tax Registration: The IRD number is the primary tax identifier; issued by Inland Revenue (Te Tari Taake) under the Tax Administration Act 1994. IRD issues a confirmation letter when the IRD number is assigned. For GST-registered entities (turnover ≥ NZD 60,000 p.a. under the Goods and Services Tax Act 1985 s.51), the GST number is the same as the IRD number. Inland Revenue does not issue a formal GST certificate — confirmation of GST registration can be obtained via myIR or a letter from IR. Accept: IRD number confirmation letter, myIR GST registration confirmation, or any official Inland Revenue correspondence showing the IRD/GST number.
- Sector-Specific License: Sector-specific licences and registrations are required for regulated financial activities. The Financial Service Providers (Registration and Dispute Resolution) Act 2008 requires all financial service providers to register on the Financial Service Providers Register (FSPR) at fsp-register.companiesoffice.govt.nz. Licensing by FMA under the Financial Markets Conduct Act 2013 is required for: managed investment scheme managers, financial advice providers (FAP), derivatives issuers, discretionary investment management services (DIMS), and equity crowdfunding/P2P platforms. RBNZ licensing/registration required for: registered banks, licensed insurers (Insurance (Prudential Supervision) Act 2010), non-bank deposit takers (NBDT). From 1 July 2026, consumer lenders must be licensed by FMA. AML/CFT reporting entities supervised by FMA, RBNZ, or DIA.
- Governance Records: Every company must maintain a register of directors and their service addresses under the Companies Act 1993 s.189; director details are also publicly available in the Company Extract from the Companies Register. Director appointments and resignations must be notified to the Registrar. At least one director must live in New Zealand or live in an enforcement country (currently Australia) and be a director of a body corporate incorporated there (Companies Act 1993 s.10). The Company Extract is the primary KYB evidence for directors and also satisfies business_registration.
- Signing Authority: No statutory prescribed form for board resolutions. Directors may pass resolutions at a meeting or by written resolution signed by all directors (Companies Act 1993 Schedule 3). The resolution must authorise the signatory and may specify signing limits or powers. New Zealand abolished the requirement for a common seal in 1993; companies execute documents under s.180 by the signature of one or more directors (or an officer authorised in that behalf). Powers of attorney are governed by the Property Law Act 2007 ss.9–21; company POAs are executed under s.180. For overseas use, documents may be apostilled — New Zealand is a party to the Hague Apostille Convention.
- Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. The Companies Register Company Extract confirms the registered office address on record. For the principal place of business or operating address (if different from registered office), standard address evidence applies. Many New Zealand companies use a registered agent’s or accountant’s address as their registered office — accept the Company Extract for registered-address evidence and request utility/bank/lease for the operating address separately if different.
- Good Standing: The New Zealand Companies Office formerly issued Certificates of Good Standing but discontinued this as a standard product. The Companies Office now provides a Company Search Report (downloadable from the Companies Register) which confirms current status, including whether the company is registered, its current financial statements filing status, and whether any liquidation or receivership has been registered. Third-party registered agents (e.g. System Day Ltd, Schmidt & Schmidt) can obtain certified extracts confirming good standing. For international use, documents may be apostilled. Accept: Companies Office Company Search Report OR a third-party certified extract attesting good standing.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
| Local role | Canonical API role | Description |
|---|---|---|
| Director | CONTROLLING_PERSON | Appointed officer responsible for managing the company under the Companies Act 1993; at least one director must live in New Zealand, or live in an enforcement country (currently Australia) and be a director of a body corporate incorporated there (Companies Act 1993 s.10). Director details are recorded publicly on the Companies Register Company Extract. |
| General Partner | CONTROLLING_PERSON | Partner in a limited partnership with unlimited liability who manages the business of the LP as its agent; registered with the Companies Office under the Limited Partnerships Act 2008. |
| Authorised Signatory / Agent | LEGAL_REPRESENTATIVE | Natural person authorised by directors’ resolution or power of attorney to sign documents and transact on behalf of the company under Companies Act 1993 s.180 or a power of attorney under the Property Law Act 2007. |
| Authorised Agent (Overseas Company) | LEGAL_REPRESENTATIVE | Required for overseas companies registered in New Zealand under Companies Act 1993 Part 18; must be a person resident in New Zealand authorised to accept service of process on behalf of the overseas company. |
Notes
- The NZBN (13-digit, starting ‘94’ for NZ entities) is the primary forward-facing business identifier and is replacing the older company registration number. Both are valid KYB identifiers; the Company Extract from companies-register.companiesoffice.govt.nz shows both. The NZBN register at nzbn.govt.nz is a free public lookup.
- IRD number and GST number are the SAME number in New Zealand — no separate GST number is issued. Entities below the NZD 60,000 GST threshold will have an IRD number but no GST registration; above that threshold, the same IRD number is used as the GST number. Collect the IRD number confirmation letter or an official IR document showing the IRD number.
- The Companies Office no longer routinely issues Certificates of Good Standing as a standard product. The current-status document is the Company Search Report downloadable from the Companies Register. Third-party certified extracts from registered agents may be required when the document needs to be apostilled for overseas use. New Zealand is a Hague Apostille Convention country.
- Trust structures (family trusts, unit trusts, charitable trust boards) are very common in New Zealand but the trust itself is not a Companies Office-registered entity. The trustee (often a company) is the registered entity. When onboarding a New Zealand trust: collect (a) company documents for the trustee company, and (b) the trust deed. Both the trustee company and the trust require separate KYB/KYC.
- AML/CFT regulation was significantly amended in three phases: July 2023 (new entity types covered, nominee director clarifications), June 2024 (expanded CDD — companies/partnerships must disclose legal form, ownership structure, and control mechanisms; BO definition expanded to include effective control), and June 2025 (individualised risk ratings mandatory). Ensure CDD procedures reflect the June 2024 expanded BO definition.
- New Zealand’s AML/CFT Act 2009 is supervised by three agencies: FMA (financial markets entities), RBNZ (banks, life insurers, NBDTs), and DIA (casinos, lawyers, conveyancers, accountants, real estate agents). Identify the applicable supervisor when collecting regulatory licence evidence.