What information must a tax invoice show?

A tax invoice:

• shows the GST on the goods and services provided
• must be in New Zealand currency, and
• must be original. The GST registered supplier can only issue one original tax invoice for each taxable supply. If the purchaser loses the invoice, the supplier may issue a copy. It must be clearly marked "copy only".

The information a tax invoice must show depends on the value of the goods and services supplied. We refer to the required information as "standards". Different standards are required for different tax invoices:

• For supplies worth:
  • more than $1,000
  • between $50 and $1,000, and
  • $50 or less.
• Shared tax invoices

Tax invoice for supplies worth more than $1,000

For supplies worth more than $1,000 (including GST), the tax invoice must clearly show:

• the words "tax invoice" in a prominent place
• the name (or trade name) and GST number of the supplier
• the name and address of the recipient of the supply
• the date the invoice was issued
• a description of the goods and/or services supplied
• the quantity or volume of the goods and/or services supplied.
  Examples: litres of petrol, hours of labour, kilos of potatoes etc.

It must also have either:

• the amount, excluding tax, charged for the supply
• the GST and the total amount payable for the supply, or
• a statement that GST is included in the final price if it has been.

Additional information

An example of a tax invoice for supplies worth more than $1,000

Tax invoice for supplies worth between $50 and $1,000

For supplies worth between $50 and $1,000 (including GST), a simplified tax invoice is acceptable. It must clearly show:

• the words "tax invoice" in a prominent place
• the name and GST number of the supplier
• the date the tax invoice was issued
• a description of the goods and/or services supplied
• the total amount payable for the supply, and
• a statement that GST is included.

Supplies of $50 or less

A tax invoice is not needed for supplies of $50 or less (including GST). However, it is best practice to keep records for these purchases, such as invoices, vouchers or receipts. At a minimum, record the date, description, cost and supplier of all purchases.

Shared tax invoices

A shared tax invoice is a single invoice for goods and / or services from multiple suppliers. Two or more suppliers may issue a single invoice to the same customer if:

• they have statutory obligations which make it practical to use a single invoice, and / or
• they are part of the same group of companies.

A shared tax invoice must contain the same information as a tax invoice from a single supplier for supplies exceeding $1,000. As the invoice is from multiple parties, only the principal supplier's name and GST registration number needs to be displayed. This principal supplier is:

• the supplier responsible for issuing the invoice, or
• the representative member of a group of companies.

Find out more

• Special types of tax invoices.
• What GST rate should be on a tax invoice.

 

 

Date published: 22 Sep 2010

Back to top