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GST (Goods and services tax) Te tāke hokohoko

Registering branches or divisions for GST separately

If you operate your business in separate branches you must add the turnover for all branches together to decide whether you need to register.

Criteria for separate GST registration

Once you're GST-registered, you may register only those branches or divisions of your business separately that carry out taxable activities.

If you want to register a branch or division separately, it must maintain its own accounting system and either:

  • be in a separate location or
  • carry out different activities.

Register online

You can register any branch or division separately through myIR Secure Online Services. Applications are processed in real time and in most cases you’ll receive immediate confirmation of the GST number and registration details.

Login or register for myIR Secure Online Services now

Important

Each branch or division registered for GST separately will have its own GST number.

Effects of separate registration

Supplies of goods and services between branches, and between branches and the parent body, are fully taxable. Each separately registered branch or division:

  • is treated as a registered organisation in its own right, carrying on its own taxable activity.
  • is not considered part of the parent body for GST purposes, but has to keep the same taxable period and accounting basis as the parent body.
  • must:
    • issue and keep necessary tax invoices
    • keep its own accounting records, and
    • file GST returns.
  • must stay registered until cancelled by the parent body or until the parent body's registration is cancelled.

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