Tax

GST and taxable supply information: a New Zealand guide

New Zealand replaced the old tax invoice format with “taxable supply information” rules in 2023. Here is what that means for your invoices.

General guidance only. This article is informational and is not legal, tax, accounting, or financial advice. Invoicetastic is not liable for decisions made from this content. Tax rules change, so verify details with the official authority or a qualified professional.

What GST means on a New Zealand invoice

GST is a 15% tax on most goods and services sold in New Zealand. If your business is registered for GST, your invoices need to provide enough information for the buyer to claim back any GST they are entitled to. IRD calls this taxable supply information.

What taxable supply information must include

New Zealand updated its invoicing rules in 2023, replacing the old "tax invoice" label requirement with a more flexible framework called taxable supply information. The required content depends on the value of the sale.

Your name or trading name.
Your GST registration number.
The date of the supply.
A description of the goods or services supplied.
The total amount charged and the GST included, or a statement that the price includes GST at 15%.

For sales under $200, the requirements are simplified. For sales over $1,000, the buyer's name must also appear. The old "Tax Invoice" heading is no longer legally required, though many businesses still use it and IRD accepts it.

Example: If Northstar Studio charges NZD $4,300 before GST, the GST line is NZD $645 and the invoice total is NZD $4,945.

When you need to register for GST

GST registration is required when your taxable turnover exceeds NZD $60,000 in any 12-month period. You can register voluntarily below that threshold, which allows you to claim GST on your own purchases.

If you are not registered for GST

Do not add GST to your invoices if you are not registered. An invoice from an unregistered business should not show a GST amount or a GST registration number. Including either when you are not registered would be incorrect.

How Invoicetastic handles New Zealand

When the business country is New Zealand, Invoicetastic can surface NZD, A4 paper, a GST label at 15%, your GST registration number field, and a Tax Invoice document title as defaults. The new taxable supply information rules are satisfied by the standard invoice layout.

Clear records, straightforward invoicing.

Invoicetastic keeps the invoice format clean and the required fields visible, so your records satisfy IRD requirements without extra effort.

Invoicetastic Learn is general information only. It is not legal, tax, accounting, or financial advice, and Invoicetastic is not liable for decisions made from this content. Always check current rules with the relevant authority or a qualified professional.