Record keeping

Records make it easier to:

If we audit you, we’ll check these records.

Records must be in English or Māori, unless we've given you written authority to keep them in another language.

You need to keep these records for at least 7 years.

Pages in this section

Record books Details you need to keep in your wage, deposit, petty cash and cash books.
Records of income and expenses You must keep records of income and expenses for 7 years.
Bank records Keep all your banking records, and clearly show money you take out and put into your business accounts.
eInvoicing eInvoicing means you can digitally swap invoice information between buyers’ and suppliers’ financial systems — even if the systems are different.
Computer record keeping for audit If you keep records on a computer, you need to store them in a format that we can use.
Financial reporting for companies Your company may need to prepare financial accounts for us.
Lost, destroyed or damaged records What to do when your records are lost, destroyed or damaged.

Te mau pūkete Record keeping