When they’re used
Two or more related sellers issue one tax invoice to a buyer.
The sellers need to meet one of these criteria:
- they’re part of the same group of companies
- they have statutory obligations which make it practical to issue a shared tax invoice.
Rules for shared tax invoices
The shared tax invoice must show the:
- name and GST number of the principal seller
- same information as a tax invoice from a single seller.
Who is the principal seller?
The principal seller is one of these:
- The seller responsible for issuing the tax invoice.
- The representative member of the group of companies.