Skip to main content

Queen Elizabeth II Memorial Day, Monday 26 September Our phone lines and offices are closed, but you can still get in touch with us. Find out more

Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

Changes to the myIR login screen are coming You will not be able to use myIR between 1pm Saturday 8 October and 8am Monday 10 October. This is so we can update our external authentication system. From Monday 10 October the myIR login page will have a new look and feel, but the login process will not change.

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
Jump back to the top of the page