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Ngā mana tāke he mea hanga e te kaihoko mai Buyer-created tax invoices

Home
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  • GST
    • Tax invoices for GST
      • Rules for tax invoices are changing on 1 April 2023
      • How tax invoices for GST work
      • Buyer-created tax invoices
      • Modified tax invoices
      • Shared tax invoices
      • Tax invoices for multiple supplies
      • Tax invoices issued by agents
      • Supplier groups
      • Credit and debit notes

GST Dates

  • MAR 28
    Your GST return and payment is due for the taxable period ending February.
  • MAY 8
    Your GST return and payment is due for the taxable period ending 31 March.
  • MAY 29
    Your GST return and payment is due for the taxable period ending 30 April.
  • All GST dates

When you can use buyer-created tax invoices

Where both parties agree, any GST registered buyer purchasing from a GST registered seller can issue a buyer-created tax invoice. You do not need our approval.

The following examples show when you could use buyer-created tax invoices.

When the buyer determines the price

Buyer-created tax invoices are useful where the buyer is in a better position than the seller to determine the price of the goods or services.

For example, an abattoir buys sheep from a farmer. The abattoir weighs, slaughters and prices the sheep. It also determines other costs, such as levies.

The abattoir is in a better position than the farmer to issue a tax invoice.

When the buyer wants to standardise invoices

Buyer-created tax invoices help the producer standardise their invoicing system.

Buyer-created tax invoices are useful for buyers who buy the same goods or services from many sellers. As an example, a potato chip producer buys potatoes from many growers

Rules for buyer-created tax invoices

A buyer-created tax invoice must show:

  • the standard information for a tax invoice
  • the buyer and seller’s GST numbers
  • 15% GST added to the gross supply of goods or services
  • 15% GST added to any deductions or charges.

A buyer-created tax invoice can only be used if the buyer and the seller:

  • are GST-registered
  • agree that only the buyer will issue the tax invoice
  • record the reasons for agreeing to buyer-created tax invoices (if the agreement is not part of the normal terms of business between the buyer and seller).
  • keep a copy of the tax invoice.

Agreement between buyer and seller may be invalidated

We may invalidate the agreement before a supply because we consider 1 of the following applies:

  • the buyer and seller have not complied with the agreement
  • they have not recorded the reasons for the agreement where it is not part of their normal terms of business.

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