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When they’re used

A shared tax invoice is an invoice issued to a buyer which includes supplies of goods and services from two or more separate sellers.

For example, an electricity retailer and a distributor which each make supplies to the customer may agree for the distributor’s fees (‘lines charges’) to be included on tax invoices issued by the electricity retailer. Otherwise every customer would receive a separate tax invoice from the distributor for lines charges.

The sellers need to meet one of these criteria:

  • they’re part of the same GST group
  • they’re part of a supplier group
  • they have statutory obligations which make it practical to issue a shared tax invoice.

GST groups

Supplier groups

Rules for shared tax invoices

The shared tax invoice can be issued by:

  • the seller, the representative member, or the issuing member for a GST group
  • the issuing member for a supplier group
  • the seller responsible for issuing the shared tax invoice if it is not issued by a GST group or a supplier group.

The shared tax invoice must show the name and GST number of:

  • the seller or the representative member for a GST group
  • the issuing member for a supplier group
  • the seller responsible for issuing the shared tax invoice if it is not issued by a GST group or a supplier group.

The shared tax invoice must also show the other information required on a tax invoice from a single seller.

How tax invoices for GST work

Last updated: 28 Apr 2021
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