New Zealand GST invoicing rules: taxable supply information

New Zealand charges goods and services tax (GST) at 15%. You must register when your turnover was at least NZ$60,000 in the last 12 months, or you expect it to reach that level in the next 12 months. You must also register if you charge GST on your sales.

Taxable supply information replaced tax invoices

Since April 1, 2023, the old tax invoice requirement has been replaced by a rule to provide and keep "taxable supply information". The words "tax invoice" are no longer required. The content you must provide depends on the value of the supply.

• $200 or less: the seller's business or trade name, the invoice date (or time of supply if no invoice is issued), a description of the goods or services, and the amount paid.
• More than $200 up to $1,000: everything above, plus the seller's GST number. Show either the GST-exclusive amount, the GST amount, and the GST-inclusive amount, or the GST-inclusive amount with a statement that GST is included.
• More than $1,000: the same items as the $200 to $1,000 band, plus the buyer's name and at least one identifier, such as an address, phone number, email, trading name, NZBN, or website, if the buyer is GST-registered.

For supplies over $200, you must provide the taxable supply information to a GST-registered buyer within 28 days of a request, unless the parties agree another date.

What your system needs to capture

Store the seller's GST number, the value bands for each supply, the payment figures for each line, and the buyer details required above. Keep the records for at least seven tax years, as Inland Revenue's record-keeping guidance says.

E-invoicing

Inland Revenue says that eInvoices are exchanged through the Peppol network and that it prefers suppliers to send eInvoices rather than emailed PDFs. That page does not impose an e-invoicing mandate on private businesses for GST purposes, so no e-invoicing mandate applies to ordinary GST invoices between businesses.

Next step

Review the developer documentation for the invoice fields and tax data your integration sends.