Tax invoices in New Zealand: the taxable supply information rules

On 1 April 2023 New Zealand replaced its old tax invoice rules with taxable supply information (TSI). There's no longer a single list of things a "tax invoice" must contain. Instead, what you must give depends on the value of the supply, in three tiers.

The easy way to get it right is to meet the top tier every time. That's what the free New Zealand invoice generator does.

What each tier must show

Values include GST. The GST-inclusive shortcut works only when everything on the invoice is taxed at 15%; with zero-rated or exempt items, show the GST on its own.

Your client's details

For supplies over $1,000 to a GST-registered client, show their name and at least one identifier: their address, phone number, email address, trading name, NZBN or website. Invoice Native always asks for your client's name and billing address, so every invoice meets this tier.

Your GST number

Your GST number is normally your 8- or 9-digit IRD number, printed like GST No. 49-091-850. You can check one with the GST number checker.

When you must give it

If a GST-registered client asks for taxable supply information for a supply over $200, give it within 28 days of the request. Without it, they can't claim the GST back.

Not registered for GST?

Then you don't charge GST and your document isn't a tax invoice. See invoicing when you're not registered for GST.

A worked example

Say you're a Wellington web designer registered for GST. You bill an Auckland dental practice $6,000 for a website redesign and $480 for a year of hosting, both standard-rated, plus $360 for something zero-rated. Your tax invoice shows:

• Kōwhai & Rata Limited, your address and GST No. 49-091-850;
• the date, say 1 October 2026, and the invoice number;
• Tūī Dental Group and their billing address;
• each line with its description, amount and GST status — 15% or zero-rated;
• the amount excluding GST ($6,840), the GST ($972.00, which is 15% of $6,480) and the total ($7,812.00).

Because the total is over $1,000 and you've shown the client's name and address, this invoice meets the top tier — and therefore every tier below it.

Prices that include GST

Many businesses that sell to the public quote prices including GST. On an invoice where everything is taxed at 15%, you can show just the GST-inclusive total and a statement that it includes GST, such as "Total includes GST of $150.00". The GST in a GST-inclusive amount is 3/23 of it: $1,150 includes $150 of GST. The GST calculator does the sum for you.

If the invoice mixes 15% items with zero-rated or exempt ones, the shortcut doesn't work: show the amount excluding GST, the GST and the total.

Companies

A company's invoices also have to show its registered name, which ends in "Limited" or "Tapui (Limited)" (Companies Act 1993, sections 21 and 25). Invoice Native warns you if a company's name doesn't end that way, and prints your NZBN under your name if you add one.

Invoices in another currency

You can invoice a New Zealand client in Australian or US dollars, but your GST return is in New Zealand dollars. When a foreign-currency invoice charges GST, Invoice Native prints the exchange rate and the amounts excluding GST, the GST and the total in NZD, converted at the rate you choose — so both you and your client know the figures to report.

Keeping records

Inland Revenue requires you to keep business records, including copies of the invoices you issue, for 7 years. Signed-in Invoice Native businesses keep every issued invoice, credit note and debit note, numbered and unchangeable once issued.