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

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.

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).

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.

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.

Vouchers that were sold for 100% of the exam fee prior to 01 Oct 2018 will be redeemed for the total price of the test including tax. Pearson VUE will not charge tax to the test-taker at time of voucher redemption. When vouchers or discounts for less than 100% are redeemed on or after 01 Oct 2018, then tax will be charged to the test-taker on the remaining amount due.

Please send an email to the Pearson VUE Voucher Store with your company name and proof of exemption. Pearson VUE will confirm once the system has been configured for your company to be exempt.

NOTE: Any orders placed prior to your company being marked as exempt will be subject to GST.

There are no changes to the test center statement.

When a candidate registers with Pearson VUE’s contact center 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.