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Rules for GST tax invoices are changing

Keeping GST records is about to get easier.

New laws introduced by the Government have modernised the GST rules for invoicing and record keeping.

Date the new rules take effect

Some changes came into effect on 30 March 2022. The majority come into effect on 1 April 2023.

Minimum requirements for record keeping

The new rules set out the minimum set of records required to support the figures in your GST returns. How you calculate GST is not changing, only the rules relating to invoicing and record keeping.

Most people will be able to rely on the information already being collected in the course of their business.

The changes are designed for greater flexibility, so invoicing practices compliant with the current rules will comply with the new rules.

The 30 March 2022 changes

Our News update describes these changes:

Changes to the rules for GST tax invoices

All of these changes are already reflected on our website:

Tax invoices for GST

Changes taking effect on 1 April 2023

Rules for tax invoices are changing on 1 April 2023

More guidance on the way

We plan to publish more guidance to help you understand these GST changes.

Remedial changes are also underway and are expected to be enacted before 1 April 2023. These have been reflected in the links shown above.

You may like to bookmark this page and revisit it from time to time.

Where to get more information

You can find more in-depth information about all of these GST changes in the following resources.

Tax Information Bulletin - June 2022

Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022

Tax Bill introduced

Last updated: 12 Sep 2022
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