New Zealand guides
Invoicing in New Zealand, explained
Plain-English guides to invoicing in New Zealand: what a tax invoice must show at each value, invoicing when you’re not registered for GST, credit and debit notes, zero-rated exports and the GST101A return.
Guides
- Credit and debit notes in New Zealand: supply correction informationWhen an invoice charged the wrong GST, a credit or debit note gives the supply correction information: the original invoice, the date and the GST adjustment.
- Invoicing in New Zealand when you’re not registered for GSTBelow the $60,000 GST threshold you invoice without GST: no GST number, no "Tax Invoice", no GST line. When you must register and what changes then.
- Tax invoices in New Zealand: the taxable supply information rulesSince April 2023 a New Zealand tax invoice carries "taxable supply information" in three tiers: up to $200, $200 to $1,000 and over $1,000. What each must show.
- Your GST return (GST101A): the sales boxes and due datesHow to fill in the sales side of a New Zealand GST return: Boxes 5 to 10, the payments and invoice bases, and the due dates (28th, 15 January, 7 May).
- Zero-rated exports and services to non-residents in New ZealandGoods you export (GST Act s 11) and many services to non-residents outside New Zealand (s 11A) are zero-rated: GST at 0%. What qualifies and what to show.