Does your invoice show what Inland Revenue asks for?

Four things go on every New Zealand invoice, two more once the supply is over NZ$200, and one more over NZ$1,000 when the buyer is GST-registered. Pick the band, then work down the list against an invoice you have actually issued.

0 of 6

6 items are missing

  • Your name or trade name
  • The date
  • A description of what was sold
  • The price
  • Your GST number
  • The GST, shown one of two ways

The one people mix up

Over NZ$200, Inland Revenue asks for your GST number. That is not your NZBN. Your NZBN identifies your business; your GST number relates to GST, and the two come from different places.

Common questions

What has to be on an invoice in New Zealand?
Since 1 April 2023 Inland Revenue calls it taxable supply information, and what it must show depends on the value of the supply, including GST. Up to NZ$200: your name or trade name, the date, a description of what was sold, and the price. Over NZ$200: your GST number as well, and the GST shown as the GST-exclusive amount, the GST and the GST-inclusive amount, or as the GST-inclusive amount with a statement that it includes GST.
What changes for supplies over NZ$1,000?
If the buyer is GST-registered, add their name and one identifier: their address, phone number, email address, trading name, NZBN or website. Everything else stays the same.
Do I have to give it to every client?
For a supply of NZ$200 or less you do not have to give the buyer taxable supply information, though you both keep your own records. Over NZ$200, you give it to a GST-registered buyer within 28 days of them asking, or by a date you agree.
Can I charge GST if I am not registered for GST?
No. Only a GST-registered business adds GST, and Inland Revenue treats charging GST on what you sell as one of the reasons you must register. If you are not registered, issue an ordinary invoice with no GST on it.
Do I have to show GST as a separate line?
No. Over NZ$200 you can either show the GST-exclusive amount, the GST and the GST-inclusive amount, or show the GST-inclusive amount with a statement that it includes GST, where every item is at the standard rate.
How long do I need to keep invoices?
Inland Revenue says to keep all your records, including those in electronic form, for at least 7 tax years.

General information only, current at the time of writing. It is not tax advice and does not account for your circumstances. For anything that matters, check with your accountant or Inland Revenue.

Or let the appointment fill it in

BookAndGo builds the invoice from the appointment, so your business name, the date, what was sold and its price are simply there. Your GST number, NZBN and business details come from your settings, the GST is worked out for you, and the numbering runs in sequence without you tracking it.

  • Your business name and NZBN on every invoice, and your GST number on every invoice that carries GST
  • Sequential numbering, no spreadsheet to keep
  • GST worked out at 15 per cent, or left off if you are not registered
  • Issued automatically on completion, receipts sent when you mark it paid
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