Taxable supply information in New Zealand
New Zealand replaced the old tax invoice rules with taxable supply information from 1 April 2023. The information you need grows with the value of the sale. The editor reads your invoice total and asks for each tier automatically, and the “Ready to send?” checklist in step 7 lists anything missing.
GST-registered sellers
| Field | Rule | Legal reference |
|---|---|---|
| Seller name | Your name or trade name | IRD: how taxable supply information works |
| Date | Invoice or supply date | IRD |
| Description | Goods or services supplied | IRD |
| Amount | Total amount payable | IRD |
| GST number | Over NZ$200 | IRD |
| GST amount | Over NZ$200: the GST, or a statement that the price includes GST | IRD |
| Buyer name | Over NZ$1,000, when the buyer is GST-registered | IRD |
| Buyer identifier | Same case: address, phone, email, NZBN or similar | IRD |
Not GST-registered
You do not charge GST and should not show a GST number or GST amount. Your invoice is titled “Invoice” and still needs the basics: a number, your details, the customer, the date, a description and the total. The editor keeps these as warnings.
Special cases
- Sales of NZ$200 or less. Only the seller, date, description and amount are needed. This suits small retail and market sales.
- The NZ$1,000 tier. For a GST-registered buyer, their name and an identifier become part of the record. The editor warns you if they are missing.
- Zero-rated supplies. Exports of goods and many services to non-residents are zero-rated. Use the 0% rate on those lines.
- GST-inclusive pricing. If you prefer to quote GST-inclusive prices, switch the item prices to gross in step 4. The editor works out the GST portion (3/23 of the GST-inclusive price).
- Foreign currency. You can invoice in Australian or US dollars; ask your accountant how to convert for your return.
- Registration threshold. NZ$60,000 of turnover in 12 months.
- Credit notes. Use a credit note linked to the original invoice for refunds and corrections.
What the editor does for you: it offers 15% and 0% rates, prints “Tax invoice” or “Invoice” based on your status, asks for your GST number and the buyer details at the right totals, suggests your next invoice number with a duplicate warning, and shows totals per rate. There is no payment QR for New Zealand.
Worked example: tax invoice in New Zealand dollars
A GST-registered builder in Christchurch invoices a GST-registered café for a deck repair:
| Line | Qty | Unit price | Net | GST 15% |
|---|---|---|---|---|
| Labour (hours) | 12 | NZ$110.00 | NZ$1,320.00 | NZ$198.00 |
| Total | NZ$1,320.00 | NZ$198.00 |
Total payable: NZ$1,320.00 + NZ$198.00 = NZ$1,518.00. Because the total is over NZ$1,000, the invoice carries the café’s name and address as well as the builder’s GST number. Check: 3/23 of NZ$1,518.00 is NZ$198.00, the GST included in the total.
Which tier applies? A quick guide
| Invoice total | What a GST-registered seller adds |
|---|---|
| NZ$200 or less | Seller, date, description and amount only |
| Over NZ$200 | Also your GST number and the GST amount (or a GST-inclusive statement) |
| Over NZ$1,000 | Also the buyer’s name and an identifier, if the buyer is GST-registered |
The tiers are cumulative: a NZ$1,518.00 invoice, like the deck repair above, needs everything in all three rows.
Common mistakes
- Showing GST when you are not registered. Without a GST number you cannot charge GST, so leave the GST lines off and title the document “Invoice”.
- Forgetting the buyer once the total passes NZ$1,000. A quick name and email or NZBN keeps the record complete for a registered buyer.
- Applying 15% to exports. Zero-rated lines take 0%, not the standard rate.
- Mixing net and GST-inclusive prices on the same invoice. Pick one in step 4 and keep every line consistent.
More templates and guides
For tradies, try the construction invoice template or the landscaping invoice template. Price a job first with a quote, and confirm payment with a receipt. Want a blank file instead? See the Excel invoice template or Google Sheets invoice template. New to invoicing? Start with how to make an invoice.
Rules last checked: 24 October 2026. This is general information, not tax advice.