What must a New Zealand tax invoice include?
The details Inland Revenue requires for each invoice value band, and what changed on 1 April 2023.
Since 1 April 2023 New Zealand no longer requires a document called a tax invoice. GST-registered businesses must provide and keep taxable supply information, and what it must contain depends on the value of the sale including GST. At $200 or less you need the seller's name, a date, a description, and the amount. Above $200 and up to $1,000 you also need the seller's GST number. Above $1,000 you also need the buyer's details if the buyer is GST-registered. An invoice is the usual way to provide this information. 4invoices lets you create an invoice with a GST rate on each line and download it as PDF. You must make sure the details above are on it.
- $200 or less (including GST): seller name, date, description, amount. Providing it is not required.
- Over $200 up to $1,000: also the seller's GST number.
- Over $1,000: also the buyer's name and one identifying detail, if the buyer is GST-registered.
- Amounts must be in New Zealand currency.
How it works
Find the total of the sale including GST. That decides the band.
Show the seller's name or trade name and the date of the invoice. If there is no invoice, the time of supply date applies.
Describe the goods or services. A description is needed in every value band.
Show the amount. Either give the GST-exclusive amount, the GST amount and the GST-inclusive amount, or give the GST-inclusive amount with a statement that GST is included at the standard rate for everything listed.
Over $200, add your GST number. Over $1,000, if the buyer is GST-registered, add the buyer's name and at least one of: address, phone number, email address, trading name if different, NZBN or website.
Give it to a GST-registered buyer within 28 days of a request, for supplies over $200. Provide it once. A copy can be supplied if the buyer loses it.
Legal references
- Inland Revenue, GST guide (IR375) — taxable supply information, value bands and timing.
- Goods and Services Tax Act 1985 — the legal basis for taxable supply information.
Frequently asked questions
Do I still have to write 'tax invoice' on my invoices?
Not as a rule. From 1 April 2023 the requirement for a tax invoice was replaced by taxable supply information. Many businesses still use the words. What matters is that the required details are present for the value band.
What if the sale is $200 or less?
You do not need to provide taxable supply information to the buyer, but you and a registered buyer must keep your own records of the sale. Those records should show the seller's name, the date, a description and the amount.
Does the buyer's NZBN have to be on the invoice?
Over $1,000, if the buyer is GST-registered, you need their name and at least one of address, phone, email, trading name, NZBN or website. An NZBN is one option, not the only one.
Does 4invoices make sure my invoice is compliant?
No. 4invoices creates invoices with a GST rate on each line, in any currency with an exchange rate, and lets you download them as PDF. It does not check that every field is right, and it does not guarantee compliance. Check the details against Inland Revenue's guide. There is a 6-month free trial without a card.