GST registration with IRD: when it is mandatory and how to apply

GST registration is administered by Inland Revenue. Mandatory registration applies when you carry on a taxable activity and expect turnover over $60,000 in any 12-month period — or within 28 days if you exceed it unexpectedly.

Voluntary registration below the threshold can suit B2B startups reclaiming input tax, but you must charge GST on supplies and file regular returns. Choose accounting basis (invoice vs payments) and filing frequency at registration.

IRD myIR is the hub; linking company records, directors and PAYE later keeps compliance in one place. Mixing personal and business accounts is the fastest way to trigger a reconciliation audit.

regulation.nz maps all 321 NZ regulatory bodies in one place. A $8.99 AI consultation identifies every regulator you need, the order to apply, fees and timelines — then prepares applications for checkout. OIA requests, complaints and appeals are always free.