Is GST reporting real-time in New Zealand?
How GST is reported today, and why you should read Inland Revenue's own announcements before acting on claims about real-time reporting.
New Zealand does not have a real-time, invoice-by-invoice GST reporting system. GST is reported in periodic returns, filed for each taxable period through myIR or through accounting software or a tax agent. E-invoicing through Peppol is voluntary for businesses. IRD's GST guide says taxable supply information can be provided through an automated exchange such as Peppol, but it does not require that. We are not aware of an announced Inland Revenue mandate for invoice-level reporting, and this page does not describe one. Check ird.govt.nz for updates. 4invoices does not connect to IRD.
- GST is filed in periodic returns, not in real time.
- Returns are filed through myIR, accounting software or a tax agent.
- Peppol e-invoicing is voluntary for businesses.
- 4invoices does not report to IRD.
How it works
Each taxable period ends on a set date, which follows your balance date and your filing frequency.
Your records show GST charged on sales and GST paid on purchases for the period.
You file the GST return for the period and pay any GST owing, or receive a refund.
Keep invoices and other taxable supply information as evidence for the figures in your return.
Check ird.govt.nz for changes before you rely on any claim about future reporting rules.
Legal references
- Goods and Services Tax Act 1985 — the current GST return framework.
- Inland Revenue, GST guide (IR375) — filing frequency and record keeping.
Frequently asked questions
Do I have to report invoices to IRD as I issue them?
No. GST is reported in your periodic return. We are not aware of an announced requirement to send each invoice to Inland Revenue. Check ird.govt.nz for the current position.
Will I be forced to use Peppol?
B2B e-invoicing is voluntary in New Zealand and no B2B mandate has been announced. Government agencies can receive Peppol invoices.
How do I file my GST return?
Through your myIR account, through accounting software that connects to Inland Revenue, or through your tax agent. 4invoices does not file returns.
Does 4invoices send invoice data to Inland Revenue?
No. 4invoices does not connect to Inland Revenue. It creates invoices with GST per line and lets you download them as PDF. Your return is prepared elsewhere.