Tax invoice or taxable supply information?
Since 1 April 2023, New Zealand law no longer demands a document called a tax invoice. Inland Revenue replaced it with a duty to provide and keep “taxable supply information”. You do not need to change your wording, though: IRD says you can keep giving the information in one document marked “tax invoice”, which is what our template does.
The practical effect is flexibility. The required details can now sit across an invoice, a contract or a statement, as long as the buyer receives them. For a small business, one clean document is still the easiest way to make sure nothing is missing.
What to include at $200, $1,000 and above
What you must show depends on the value of the sale. Up to $200 you need very little. Over $200 your GST number and a GST breakdown are added. Over $1,000, if the buyer is GST registered, you also need their name and one identifier such as an address, phone number, email, NZBN or website.
| Detail | $200 or less | Over $200 to $1,000 | Over $1,000 |
|---|---|---|---|
| Your name or trade name | Yes | Yes | Yes |
| Your GST number | No | Yes | Yes |
| Date of invoice (or time of supply) | Yes | Yes | Yes |
| Description of goods or services | Yes | Yes | Yes |
| Amount | Consideration only | GST exclusive, GST and GST inclusive amounts, or the inclusive amount with a statement that GST is included | As for $200 to $1,000 |
| Buyer’s name plus one identifier | No | No | Yes, if the buyer is GST registered |
The “statement that GST is included” option only works when every item on the invoice is charged at the standard rate. If you mix 15% and zero rated lines, show the three separate amounts instead.
Worked example: a $1,350 tree care job at 15% GST
This made up invoice is from an arborist in Tauranga to a property manager. The lines total $1,350.00 before GST. GST at 15% adds $202.50, giving $1,552.50 to pay. That is over $1,000 and the buyer is GST registered, so their company name and postal address appear in the Bill to block.
| Line item | Qty | Price | Amount |
|---|---|---|---|
| Crown reduction and deadwooding, two pohutukawa | 1 | $640.00 | $640.00 |
| Stump grinding | 2 | $95.00 | $190.00 |
| Green waste removal (trailer loads) | 2 | $85.00 | $170.00 |
| Arborist report for resource consent | 1 | $350.00 | $350.00 |
| Total excluding GST | $1,350.00 | ||
| GST 15% | $202.50 | ||
| Total including GST | $1,552.50 |
Working backwards from an inclusive price, GST is three twenty thirds of the total: $1,552.50 multiplied by 3 and divided by 23 is $202.50. A $172.50 hedge trim, by contrast, falls in the $200 or less band, so the receipt only needs your name, the date, a description and the price.
Invoice template NZ sellers use when not GST registered
If your taxable turnover is under $60,000 over the last 12 months and the next 12, you do not have to register for GST, and your invoices simply leave GST out. Title the document “Invoice”, charge your plain price and leave the GST number line blank. Inland Revenue also notes that adding GST to your prices requires registration, whatever your turnover.
You can choose to register voluntarily below $60,000. Until your registration is confirmed, keep issuing plain invoices. In our generator, pick New Zealand and set Tax to None: the GST line disappears and the totals stay correct.
Your GST number, and the 28 day request rule
Your GST number is the same as your IRD number. IRD numbers are 9 digits, and older 8 digit numbers are written with a leading zero, so 12-345-678 becomes 012-345-678. Show it on every invoice over $200 once you are registered, labelled clearly as your GST number.
Timing is set by request rather than by a fixed deadline. If a GST registered buyer asks for taxable supply information on a supply over $200, you must give it within 28 days of the request, or by another date you both agree. Sending the invoice when the work is finished avoids the request altogether.
Make it with the New Zealand preset
Every format is here: grab the Word, Excel or PDF version from this page, or fill in the invoice online. The generator opened with the New Zealand preset sets NZD, GST at 15%, the Tax Invoice title, A4 paper and day first dates, and gives you an account number field for bank transfer payments.
- Open the New Zealand invoice generator and add your trade name and GST number.
- Enter the buyer. Above $1,000, add at least one identifier such as their address or email.
- Add your lines and choose GST Added for trade customers, or Included if you quote households inclusive prices.
- Check the three totals, then download or print.
The same GST invoice generator handles Australian and Singapore rates if you sell offshore. Our guide to adding GST covers inclusive and exclusive pricing step by step.
Local habits, exports and other countries
By convention, not law, New Zealand invoices use dd/mm/yyyy dates, A4 paper and payment by bank transfer to an account number. Some supplies are not exempt but carry GST at 0%, according to the IR375 GST guide. Mark any such line at 0% rather than deleting the GST column, so the invoice still shows GST was considered.
If you also trade into Australia, the Australian tax invoice template uses a single $82.50 threshold and 10% GST. For British clients, compare the UK invoice layout, and for Irish ones the Irish VAT invoice. Every country is listed on the invoice templates hub.
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