What are Pearson VUE's tax registration details?
Pearson VUE US is a business of NCS Pearson, Inc. and has the following tax registrations:
NCS Pearson, Inc.
5601 Green Valley Drive
Bloomington, MN 55437
New Zealand GST registration: The ID has been requested and will be added to the receipts and invoices as soon as it is available.
The US Federal Taxpayer Identification Number (TIN) 41-0850527
When does the change take effect?
New Zealand GST – On 01 October 2018, Pearson VUE will collect GST on business to consumer (B2C) sales made to candidates sitting tests in New Zealand.
Who does this impact?
The following services are impacted:
- Candidates who schedule exams or make other purchases through the Pearson VUE Testing System on or after 01 October 2018 will be charged 15% GST.
- Exam vouchers sold to candidates or a business that is not a registered taxpayer in New Zealand on or after 01 October 2018 will be charged 15% GST. Sales that are made to businesses that are registered taxpayers in New Zealand are not subject to GST (e.g. B2B sales).
Why was this change made?
New Zealand has introduced a law applying the Goods and Services Tax (GST) to sales that are deemed to be digital in nature that are provided to consumers in New Zealand.
Sales by Pearson VUE to business customers in New Zealand and the applicability of the Reverse Charge mechanism
Pearson VUE is a non-resident business and regularly makes sales of remote services to business customers in New Zealand. Non-resident businesses that make sales of remote services to business customers located in New Zealand are not required to charge indirect tax on their sales; instead it is the responsibility of the business customer to account for indirect tax in New Zealand (eg. via the Reverse Charge mechanism). If you are a business customer located in New Zealand you will be expected to appropriately account for indirect tax on purchases that you make from Pearson VUE.
Will the test center statement change?
There are no changes to the test center statement.
Does Pearson VUE issue a receipt / invoice to the candidate?
When a candidate registers with Pearson VUE’s contact centre or Pearson VUE’s website, Pearson VUE emails the candidate a payment confirmation.
When the candidate registers for an exam with the Test Center AND VUE Credit Terms are used as the payment method, Pearson VUE does not send the candidate a payment receipt. Instead, the test center administrator should do this.
When the candidate registers for an exam with the Test Center AND a credit card is used Pearson VUE emails the candidate a payment confirmation. If the payment was made using a Test Center business credit card, please make sure that the Billing Information is correct on the order payment screen. The default can be to the candidates address, but can be changed as needed.