• GOVERNMENT OF NIUE

    GOVERNMENT OF NIUE

    NIUE TAX OFFICE

  • NEW BUSINESS LICENCE APPLICATION FORM

  • This form is for a new business applying for a business licence for the first time. For business licence renewal, you must fill out the license renewal form.

    Before starting, please ensure that you have the following.

    • INDIVIDUAL TIN for Sole Operators and all partners in a Partnership
    • A partnership agreement signed by ALL partners for Partnerships
    • Certificate of Incorporation and COMPANY TIN for Companies

    Applications with incomplete/inaccurate details, and unpaid fees will not be accepted for processing. Once the application is accepted, it must be advertised publicly for objections for a minimum of 10 working days.

    Please review the business licence guide on our website for more information, or contact the Niue Tax Office for further assistance.

  • Select Business Structure*
  • Browse Files
    Drag and drop files here
    Choose a file
    Cancelof

  • APPLICANT INFORMATION

  • Date of Birth*
     / /
  • Format: (000) 000-0000.
  • Browse Files
    Drag and drop files here
    Choose a file
    Cancelof

  • PARTNERSHIP AGREEMENT

    Please provide and agreement signed by all partners which states:

    1. The assumption of legal and financial responsibility for the business in the event of the termination of partnership or departure of partner(s). 

    2. The share distribution of each partner, which will determine the share of income tax liabilities. In the absence of a specified share distribution, shares will be divided equally between each partner.

     

  • Browse Files
    Drag and drop files here
    Choose a file
    Cancelof

  • BUSINESS DETAILS

  • Until
  • Does your new business involve sale of food?*
  • Does your new business involve sale of alcohol?*

  • Approval of a business licence is conditional on a valid health certificate and/or liquor licence. Upload these below if they are available. Otherwise, the Tax Office will require these to be filed before your business licence certificate is granted. Please ensure the Business Name and Applicant Name in these certificates matches the details provided in this application.

  • Browse Files
    Drag and drop files here
    Choose a file
    Cancelof

  • Nature of Business

  • Select the license types you are applying for, and list the primary business activities you will be conducting for each license type (nature of business). A fee of $34.00 is required for each license type. 

    If your licence is approved, you must operate within these approved activities. 

  • Licence Type*

  • BUSINESS LICENSE FEES

  • Fee required for each Business Licence Type - $34.00

    Required Company Registration Fee - $150.00

    Required Business Registration Certificate Fee - $12.50

    Advertising fee for new business - $23.00

     

  • Payment

  • Payment can be made in person at the Public Service Building front desk, or through online bank transfer using details below.

    Account Name: Tax Treasury

    Account Number: 38-9014-0749021-01

    Reference: New Bus.

    Code: Your Business Name

    Reference: Payment Reference ID (above)

    Applications will not be processed until payment of all fees.

  • Browse Files
    Drag and drop files here
    Choose a file
    Cancelof

  • DECLARATION

  • I DECLARE THAT:

    • The information I have given on this application is true and correct.
    • I am authorised to provide this information and make this declaration.
    • I understand that the information provided on this application form will be used to administer sections 8,9,11,12,15,17 under the Business Licence Act 1997/Amendment Act 2011.
    • I am aware it is an offence to knowingly provide false or misleading information or omit any material information to obtain a benefit under the Business Licence Act 1997/Amendment Act 2011.
    • I understand the applicant is required to notify Treasury Department if there are any changes in the particulars I have provded in this application form.
    • I have read and accept the Terms and Conditions of this application.
  • Date*
     / /
  • Should be Empty: