Getting and issuing tax invoices
Find out the requirements for buying supplies and selling goods or services.
You must keep records to support your expense claims.
If you receive a tax invoice, please keep it in your records.
If you do not receive a tax invoice, you can keep other records that are sufficient on their own, or in combination to support your expense claims. For example:
- supplier agreements
- bank statements.
Selling goods or services
When you sell goods and services, you must continue to produce tax invoices for sales of more than $50 (including GST) until 31 March 2023.
You must issue a tax invoice to another GST-registered entity if they ask you for one. You must do this within 28 days.
What every tax invoice must show
Every tax invoice you issue must show this standard information:
- the words 'tax invoice' in a prominent place
- the name (or trade name) and GST number of the seller
- the date of issue
- a description of the goods or services.
Tax invoices must be in New Zealand currency.
A tax invoice should only be issued once, but if the buyer loses it you can give them another copy. Copies of tax invoices no longer need to be marked as 'copy only'.
Tax invoices for $1,000 or less
If you issue a tax invoice for standard-rated supplies of goods or services worth $1,000 or less including GST, it must show the standard information plus:
- the total amount payable
- a statement that the total amount payable includes GST.
If the supply of goods and services is not entirely standard-rated, for example, GST is not charged at 15% because the supply is zero-rated, the tax invoice must show the:
- GST-exclusive amount
- GST amount
- GST-inclusive amount.
Tax invoices for more than $1,000
If you issue a tax invoice for goods or services worth more than $1,000 including GST, it must show the standard information plus the:
- name and address of the buyer
- quantity or volume of the goods or services, for example how many hours of labour, how many litres of petrol.
The tax invoice must also show 1 of the following.
- The GST-exclusive amount, the GST amount and the GST-inclusive amount.
- The GST-inclusive amount and a statement that GST is included if GST is charged at the standard rate for all the goods or services listed.