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Two or more GST-registered persons can form a supplier group so they can issue ‘shared tax invoices’ for GST purposes, if they are not part of the same GST group.

Shared tax invoices

If 2 or more registered persons are already part of a GST group, they must use the GST group rules instead.

GST groups

Members of a supplier group enter into an agreement confirming 1 member of the group will issue tax invoices, credit notes and debit notes on behalf of the other members.

The member responsible for issuing the tax invoices, credit and debit notes is called the 'issuing member'.

Requirements for supplier groups

Members must agree:

  • the issuing member will issue tax invoices, credit and debit notes for each supply of goods and services made by members of the group.
  • no other member of the group can issue tax invoices, credit and debit notes.

The agreement must be in writing and include each member's name (or trade name), address and GST number.

If the reason for entering the agreement is not part of the members' normal terms of business, each member must also record why they have entered the agreement.

Change in issuing member

A supplier group can change its issuing member. If that happens, we need to be notified, and the new issuing member must confirm to us they will carry out the duties of issuing member for the supplier group.

Last updated: 05 Sep 2022
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