Skip to main content
Register
Search tips
GST
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
My taxable supplies are...
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
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
Last updated: 01 Apr 2023
Jump back to the top of the page