Skip to main content

​
Overview

​
Identifiers

Collect two identifiers from each business customer in New Zealand and submit them as strings on the application body. Tax ID: 8- or 9-digit number issued by Inland Revenue to every tax-paying entity in New Zealand, including companies, partnerships, trusts, and other legal entities. Governed by the Tax Administration Act 1994. Displayed as XX-XXX-XXX (8 digits) or XXX-XXX-XXX (9 digits). The GST registration number is the same as the IRD number — no separate GST number is issued. GST registration is mandatory when taxable supplies exceed NZD 60,000 per annum (Goods and Services Tax Act 1985 s.51). Companies receive their IRD number when registering with Inland Revenue; this is separate from Companies Office registration. Registration number: The Company Number is a unique numeric identifier assigned by the Registrar of Companies at incorporation under the Companies Act 1993; it appears on the Certificate of Incorporation. The NZBN (New Zealand Business Number) is a 13-digit globally unique identifier issued to all businesses under the New Zealand Business Number Act 2016 — based on GS1 Global Location Number (GLN) standards — and is the primary identifier replacing the Company Number over time. All NZBNs for New Zealand entities begin with the country prefix ‘9429’. The NZBN is searchable at nzbn.govt.nz and companies-register.companiesoffice.govt.nz.

​
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

​
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.

​
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. Not applicable in New Zealand: Operating Permit. Skip these areas — no local artifact exists.

​
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 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.

​
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.