Tax invoices for GST

All GST dates

GST-registered customers should issue tax invoices for taxable supplies and keep records to support expense claims.

Pages in this section

Rules for tax invoices are changing on 1 April 2023 Summary of all the changes on the way.
How tax invoices for GST work When GST-registered customers need to get and issue tax invoices and what the invoices need to show.
Buyer-created tax invoices In some situations a buyer is in a better position than a seller to issue a tax invoice. Buyers need to apply for approval to issue invoices.
Modified tax invoices Sellers who cannot meet our usual requirements for tax invoices can apply for approval to issue modified tax invoices.
Shared tax invoices A shared tax invoice includes supplies of goods and services from two or more separate sellers.
Tax invoices for multiple supplies You can issue a single tax invoice if you supply multiple goods or services to the same buyer.
Tax invoices issued by agents Agents may be able to issue or get a tax invoice when they sell or buy goods or services on behalf of their clients.
Supplier groups You can form a supplier group to issue ‘shared tax invoices’ for GST purposes.
Credit and debit notes If the price of your goods or services changes after you've issued a tax invoice or filed a return you might need to issue a credit or debit note.

Ngā nama tāke mō te tāke hokohoko Tax invoices for GST