1. Choose a business structure
• sole trader / individual
• partnership / firm
• corporation / company
2. Find a business location in Nauru
3. Register for a tax identification number with the Nauru Revenue Office
4. Register your business name
5. Apply for a business licence
6. Apply for a certificate of incorporation / security licence / registration of partnership (if applicable)

1. Application for registration of business name:
   1. by an individual – Form 1 of the Business Names Registration Regulations 2018
   2. by firm or partners – Form 2 of the Business Names Registration Regulations 2018
   3. by a partner in a firm / trading in its incorporation name – Form 3 of the Business Names Registration Regulations 2018
   4. Tax Identification Number from the Nauru Revenue Office is none has been obtained yet
   5. Proof of payment of fees
   6. Other required documents – copy of owner’s photo identity, copy of owner’s birth certificate, passport size photo
2. Application for a business licence:
   1. by an individual – Form 1 of the Business Licences Regulations 2018
   2. by individual partners for a firm – Form 2 of the Business Licences Act 2018
   3. by a corporation as a partner in a firm / trading under a business name registered under the Business Names Registration Act 2018 – Form 3 of the Business Licences Regulations 2018
   4. by a corporation trading under its incorporated name – Form 4 of the Business Licences Act 2018
   5. Tax Identification Number from the Nauru Revenue Office is none has been obtained yet
   6. Proof of payment of fees
   7. Other required documents – copy of owner’s photo identity, copy of owner’s birth certificate, passport size photo
3. Application for registration of a partnership (if applicable):
   1. application form for registration of a partnership – Form 1, Schedule 2 of the Partnership (Forms and Fees) Regulations 2021
   2. notice of appointment of nominated officer – Form 1, Schedule 1 of the Beneficial Ownership (Forms and Fees) Regulations 2018
   3. registration of beneficial ownership information – Form 3, Schedule 1 of the Beneficial Ownership (Forms and Fees) Regulations 2018
   4. Tax Identification Number from the Nauru Revenue Office is none has been obtained yet
   5. Other required documents – copy of owner’s photo identity, copy of owner’s birth certificate, passport size photo
4. Application for incorporation of a corporation (if applicable):
   1. application form for incorporation of corporation – Form 1, Schedule 2 of the Corporations (Forms and Fees) Regulations 2018
   2. consent of directors (minimum of 2 directors) – Form 3, Schedule 2 of the Corporations (Forms and Fees) Regulations 2018
   3. notice of situation of registered office – Form 5 of the Corporation (Forms) Regulations 1972
   4. articles of association
   5. memorandum of association
   6. recent police clearance of directors
   7. notice of appointment of nominated officer – Form 1, Schedule 1 of the Beneficial Ownership (Forms and Fees) Regulations 2018
   8. registration of beneficial ownership information – Form 3, Schedule 1 of the Beneficial Ownership (Forms and Fees) Regulations 2018
   9. Tax Identification Number from the Nauru Revenue Office is none has been obtained yet
   10. Other required documents – copy of director’s photo identity, copy of secretary’s photo identity, copy of beneficial owner’s photo identity, copy of beneficial owner’s copy of owner’s birth certificate, passport size photo

• Within 7 days of lodgement of the application
• It may take longer if more information / documents are required to be submitted by the applicant

• sole trader / individual

• • registration of business name – AUD200
  • application for a business licence – AUD300
  • additional charges apply if there are more than 1 business nature / more than one district [For example: if there are more than one business nature, the applicant has to pay AUD300 for each business nature. If there are more than one district, the applicant has to pay AUD300 for each district]

• partnership / firm

• • registration of business name – AUD200
  • application for a business licence – AUD300
  • additional charges apply if there are more than 1 business nature / more than one district [For example: if there are more than one business nature, the applicant has to pay AUD300 for each business nature. If there are more than one district, the applicant has to pay $300 for each district]
  • fee for registration of partnership – NIL
  • notice of appointment of nominated officer (beneficial owner) – AUD25
  • registration of beneficial ownership information – AUD$50

Yes

In order for the foreign corporation to conduct business in the Republic, it must be registered as a foreign corporation under the Corporations Act 1972, which includes submission of the following documents or information to the Registrar of Corporations:

1. a certified copy of the certificate of the company’s incorporation or registration in your company’s place of incorporation or origin or a document of similar effect;
2. a certified copy of the company’s charter, statute or memorandum and articles or other instrument constituting or defining your company’s constitution;
3. a list of your company’s directors and officers containing similar particulars with respect to your company’s directions as are by this Act required to be contained in the register of the directors and secretaries of a corporation incorporated under the Act;
4. where a list includes directors’ resident in Nauru who are members of the local board of directors, a memorandum duly executed by or on behalf of the foreign corporation stating the powers of local directors. Foreign directors must have Nauru business visa too;
5. a memorandum of appointment or power of attorney under the seal of a foreign corporation or executed on its behalf in such manner as to be binding on the corporation and, in either case, verified in the prescribed manner, stating the name and address of a registered corporation agent in Nauru authorised to accept on the company’s behalf service of the process and any notices required to be served on the corporation together with the written consent of such agent to the appointment;
6. notice of the situation of the company’s registered office in Nauru;
7. a declaration setting out particulars of the company’s authorised capital;
8. appoint a nominated officer for the purposes of beneficial owner details;
9. including copies of photo identification cards, police clearance and passport size photos.

The foreign corporation must also apply for a business licence under the Business Licences Act 2017 and register its beneficial owners under the Beneficial Ownership Act 2017.

Yes

Variation of particulars of business licence

• Section 21 of the Business Licences Act 2017 allows variation of particulars. For example: ownership, address or nature of the business
• Fees for variation:
• Business Licences (Regional Processing Centres and Settlements) Regulations 2017 – for a foreign company: $20,000
• Business Licences (Regional Processing Centres and Settlements) Regulations 2017 – for a local service provider: $300
• Business Licences Regulations 2018 – $200
• Business Licences Regulations 2018: Form 10 of Schedule 1

Variation of particulars of business name

• Section 17 of the Business Names Registration Act 2018 allows variation of particulars. For example: registered business name, ownership, address or nature of the business
• Fees for variation: $100
• Business Names Registration Regulations 2018: Form 5 of Schedule 3

Variation of particulars of partnership

• Section 14 of the Partnership Act 2018 allows variation of particulars. For example: ownership, address or nature of the partnership
• No fee
• Partnership (Forms and Fees) Regulations 2021: Form 3 of Schedule 2

• Renew before the expiration date of your business licence and certificate of incorporation (if applicable)
• File your annual returns:
• For individual / sole trader / partnership – Form 11 of Schedule 1 of the Business Names Registration Regulations 2018
• Register variation particulars (if any changes)
• Displaying certificate of business name, business licence, certificate of registration of partnership (if applicable), certificate of incorporation (if applicable

You may contact any of the following officers:

• Jay Udit – Secretary for Justice and Border Control & Registrar of Business Names, Registrar of Business Licences, Licensing Authority (Security), Authority (Beneficial Owners)
• Mele Lemaki Tagivakatini – Legal Officer (assisting the Secretary)
• Wylie Detenamo – Deputy Registrar for Corporations (assisting the Secretary)
• Camellia Renzo – Paralegal (assisting the Secretary)
• Kosak Kosam – Business Inspector (assisting the Secretary)
• Kayla Akua – Paralegal (assisting the Secretary)

Yes.

It is an offence if a business is operating without a licence in Nauru.