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New Zealand invoice requirements

Since 1 April 2023, New Zealand GST law has used taxable supply information rather than requiring a particular tax-invoice form. Invoices, receipts, contracts, accounting records, and bank statements may be combined if they provide the required evidence for GST returns. A seller may still issue one document labelled tax invoice. Required information depends on GST-inclusive consideration: low-value supplies have simpler records, while sales over NZ$1,000 require buyer identifiers. GST registration is generally compulsory at NZ$60,000 taxable-activity turnover in a 12-month period; the standard rate is 15%, with zero-rated and exempt treatment distinguished.

Sources checked 2026-10-04

Invoice fields to review

Use this checklist to compare your draft with the local guidance. Applicability can depend on the parties, transaction, tax status, and document type.

  • At NZ$200 or less, retain seller name/trading name, invoice date or time-of-supply date if no invoice, description, and consideration. A receipt can replace an invoice at this level; buyer details and seller GST number are not required.
  • For more than NZ$200 and up to NZ$1,000, add the seller’s GST number and show either GST-exclusive, GST, and GST-inclusive amounts, or the inclusive amount with a statement that standard-rate GST is included in every listed item. Retain date and description.
  • For more than NZ$1,000, also retain the buyer’s name and at least one relevant identifier: address, phone, email, trading name, NZBN, or website URL. Keep the seller’s GST number, date, description, and GST amounts as above.
  • Information may be assembled from several records rather than one document. A unique invoice reference, line quantities and prices, due date, and payment instructions remain useful for commercial billing.

Tax notes

The NZ$200 and NZ$1,000 bands determine minimum taxable supply information, not a registration threshold. Use consideration including GST. The 15% standard rate applies to most taxable supplies; zero-rated and exempt transactions differ.

A person carrying out a taxable activity generally registers if turnover was or is expected to be at least NZ$60,000 in a 12-month period, or if they add GST to prices. Records must support output GST and input-tax claims.

Electronic invoicing

Inland Revenue allows taxable supply information to be shared through direct software exchange, including Peppol. Its 2026 GST issues paper says the case for a tax-driven mandate has not been established, so no general tax e-invoice mandate was identified as of 4 October 2026. Customers or procurement contracts can require a structured channel. Direct software exchange is structured data; a PDF is not a Peppol exchange.

Record retention

Keep business and GST records for at least seven tax years, on paper or electronically. Records must be readable and retrievable and generally in English or Māori unless Inland Revenue approves otherwise. Offshore or cloud storage can have separate approval conditions.

Important cautions

  • The 2023 change removed a mandatory invoice form, not the duty to provide and retain adequate taxable supply information or ordinary billing documents required by contract law.
  • Do not treat exempt supplies as zero-rated. Buyer-created taxable supply information is allowed by agreement; separate rules cover corrections, agents, and supplier groups.

Official references

Rules change. Check the current source text and any updates before relying on a field or process.

  1. Inland Revenue: Taxable supply information for GST
  2. Inland Revenue: Taxable supply information buyers and sellers must keep (IR375)
  3. Inland Revenue: Record keeping (updated 14 May 2026)
  4. Inland Revenue Tax Policy: Current GST issues paper (May 2026)

Reviewed against the references above on .

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