XBert Type: Standard
Accounting Software: Xero, MYOB, QuickBooks
Country Restriction: New Zealand only
Risk Type: Tax Risk
Business Function: Purchases
Overview
The "Expenses with a removed business" XBert finds unpaid purchases recorded against a supplier whose business has been removed from the New Zealand Business Number (NZBN) Register. Claiming expenses or GST against a business that no longer exists can create tax and compliance problems, so it is worth checking before you pay.
What it does
XBert looks at the suppliers on your bills and matches them to the NZBN Register using the New Zealand Business Number or GST details held on the contact record. It then checks whether that business is still active or has been removed, and whether you have unpaid bills sitting against it.
How it works
XBert raises this alert only when all of the following are true:
The supplier on a bill is confidently matched to the NZBN Register using its New Zealand Business Number or GST registration.
That business is shown as removed on the NZBN Register.
You have one or more bills for that supplier that are still unpaid (an amount is owing).
The bill is dated on or after the date the business was removed from the register.
XBert deliberately ignores bills raised while the supplier was still a registered business, bills that have already been paid in full, and weak or uncertain register matches. It also confirms that the matched register entry genuinely belongs to your supplier by comparing the names, so an alert is not raised on an accidental number match to an unrelated removed company.
Example/Use Case
Mere runs a cafe in Wellington and orders a $6,000 commercial oven from a supplier. The bill is entered but not yet paid. Unknown to Mere, that supplier was removed from the NZBN Register two months earlier. XBert matches the supplier's New Zealand Business Number to the register, sees the "removed" status, and notices the $6,000 is still owing on a bill dated after the removal. Mere contacts the supplier, confirms they are no longer trading, and arranges the purchase through a registered business instead, avoiding a query from Inland Revenue about a GST claim against a business that no longer existed.
Accounting software
Xero, MYOB, QuickBooks.
Which countries it supports
New Zealand only.
Processes
This XBert supports the Purchases (Accounts Payable) bookkeeping process.
To resolve this issue:
Check that the supplier's contact record holds the correct New Zealand Business Number.
Look up the supplier's current status on the NZBN Register.
If the details are wrong, correct the supplier's record in your accounting software so it matches a registered business.
If the business really has been removed, confirm with the supplier before paying, and consider whether the expense and any GST claim are still valid.
Once you have checked the supplier and corrected your records, mark the XBert as resolved.