Trans-Tasman invoicing — New Zealand and Australia
What changes when a New Zealand business invoices an Australian customer, in general terms. Confirm details with a tax adviser.
New Zealand and Australia have a close trading relationship under the Australia New Zealand Closer Economic Relations Trade Agreement (ANZCERTA). The two countries also share an e-invoicing framework and the PINT A-NZ format. Businesses are identified by an NZBN in New Zealand and an ABN in Australia. GST is 15% in New Zealand and 10% in Australia. A New Zealand business selling to an Australian customer must decide whether the sale is zero-rated in New Zealand, using the rules on exported goods and services. 4invoices can produce an invoice in Australian dollars with an exchange rate and a GST rate you choose. It does not decide the tax treatment or send e-invoices.
- New Zealand uses an NZBN and 15% GST. Australia uses an ABN and 10% GST.
- Exports of goods and some services can be zero-rated in New Zealand.
- Both countries share the PINT A-NZ e-invoicing format.
- New Zealand GST returns are reported in New Zealand dollars.
How it works
Record the Australian customer's business name and ABN, and whether they are registered for GST in Australia.
Decide the New Zealand GST treatment. Goods exported within the time limit and some services to non-residents are zero-rated. Read Inland Revenue's zero-rating guidance.
Set the GST rate on the invoice line, for example 0% if zero-rated.
Choose the invoice currency. If you invoice in Australian dollars, enter an exchange rate. Your New Zealand GST return still needs New Zealand dollar amounts.
Ask your tax adviser about the Australian side, such as the customer's own GST obligations.
Legal references
- Australia New Zealand Closer Economic Relations Trade Agreement (ANZCERTA, 1983).
- Goods and Services Tax Act 1985, sections 11 and 11A — zero-rating of exported goods and services.
- MBIE, New Zealand Peppol Authority — PINT A-NZ shared with Australia.
Frequently asked questions
Do I charge New Zealand GST to an Australian customer?
It depends. Exported goods and some services to non-residents are zero-rated in New Zealand, subject to conditions. Other sales are taxed at 15%. Check Inland Revenue's guidance for your sale.
What is the difference between an NZBN and an ABN?
Both identify a business. The NZBN is a 13-digit number from the New Zealand register. The ABN is an 11-digit number from the Australian Business Register.
Can I invoice in Australian dollars?
Yes, you can choose the currency and enter an exchange rate on a 4invoices invoice. Amounts in a New Zealand GST return must be in New Zealand currency, so keep the exchange rate you used.
Does 4invoices send e-invoices to Australia?
No. 4invoices does not send Peppol or PINT A-NZ e-invoices. It creates invoices you download as PDF. It has a 6-month free trial without a card.