Tax invoices for GST

All GST dates

GST-registered customers should issue tax invoices for taxable supplies.

You must get a tax invoice to claim GST on goods or services costing over $50 which you buy as part of your taxable activity.

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How tax invoices for GST work When GST-registered customers need 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 In some situations two or more related sellers can issue a single tax invoice to a buyer.
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.
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