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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.

How tax invoices for GST work

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.