How taxable supply information for GST works

GST Dates

JAN 15

Your GST return and payment is due for the taxable period ending 30 November.
JAN 29

Your GST return and payment is due for the taxable period ending 31 December.
FEB 28

Your GST return and payment is due for the taxable period ending 31 January.

All GST dates

What

Taxable supply information you need to provide or get.

Who

GST-registered customers.

When

You sell or buy goods or services as part of your taxable activity.

Providing and requesting taxable supply information

Taxable supply information must be provided to GST registered buyers within 28 days of a request (or by an alternative date agreed to by the parties) for supplies over $200.

You must keep taxable supply information for any goods and services you buy or sell.

What taxable supply information must show

The taxable supply information you need to provide or keep depends on the value and the type of supply.

Our handy online tool below will help you decide on the records you need to keep when you buy or sell goods and services.

In the past, you needed to keep a single physical document, like a tax invoice, as evidence of a transaction.

Now, various records like invoices, bank statements, supplier agreements, and contracts can be used on their own, or in combination, to support the figures in your GST returns.

Sellers can provide taxable supply information to a customer using an automated direct exchange between the buyer's and seller's software, for example PEPPOL eInvoicing:

eInvoicing

GST record keeping requirements

Type of information required	Details required
Seller's details	Name or trade name
Buyer's details	Not required
Date	Date of invoice Where no invoice is issued, the time of supply
Information on the goods or services	Description of the goods or services
Payment information	The consideration for the supply

Type of information required	Details required
Seller's details	Name or trade name GST number
Buyer's details	Not required
Date	Date of invoice Where no invoice is issued, the time of supply
Information on the goods or services	Description of the goods or services
Payment information	Either the GST-exclusive amount, the GST amount and the GST-inclusive amount Or the GST-inclusive amount and a statement GST is included when it is charged at the standard rate for all the goods or services listed.

Type of information required	Details required
Seller's details	Name or trade name GST number
Buyer's details	Name Identifier details (1 or more of): Address (physical or postal), Phone number, Email address, Trading name, if different to the name of the buyer, New Zealand Business Number, or URL address for their website.
Date	Date of invoice Where no invoice is issued, the time of supply
Information on the goods or services	Description of the goods or services
Payment information	Either the GST-exclusive amount, the GST amount and the GST-inclusive amount Or the GST-inclusive amount and a statement GST is included when it is charged at the standard rate for all the goods or services listed.

Type of information required	Details required
Seller's details	Name or trade name Address
Buyer's details	Not required
Date	Date of invoice Where no invoice is issued the time of supply
Information on the goods or services	Description of the goods or services
Payment information	The consideration for the supply Any amount that represents salary or wages paid to an employee of the seller, or a company in a commonly owned group with the seller Any amount that represents interest incurred by the seller or a company in a commonly owned group with the seller

Type of information required	Details required
Seller's details	Name or trade name Address
Buyer's details	Not required
Date	Date on which the goods were supplied
Information on the goods or services	Description of the goods Quantity or volume of the goods
Payment information	The consideration for the supply

He pēhea ngā nama tāke mō te tāke hokohoko e mahi ai How taxable supply information for GST works

GST Dates

Providing and requesting taxable supply information

What taxable supply information must show

How taxable supply information for GST works