How to Create a Valid GST Invoice in New Zealand (2025 Guide)

Creating a valid GST invoice is crucial for any New Zealand business registered for GST. The Inland Revenue Department (IRD) has specific requirements that must be met to claim GST deductions. This comprehensive guide covers everything you need to know about GST invoicing in NZ.

What is a GST Invoice?

A GST invoice is a document that shows the Goods and Services Tax component of a transaction. In New Zealand, GST is currently set at 15%. IRD now uses the term "taxable supply information" for these details.

Many businesses still use the phrase "tax invoice", but the label is optional as long as the required information is present. If you are GST registered, you must provide taxable supply information when a customer requests it so they can claim GST.

When Do You Need to Register for GST?

You must register for GST if your business turnover is, or is expected to be, more than $60,000 in any 12-month period. You can also voluntarily register if your turnover is below this threshold.

GST Invoice Requirements in NZ

IRD updated invoicing rules in 2023. The required details depend on the value of the supply, so check IRD for the latest thresholds.

Official guidance: IRD taxable supply information requirements.

At a minimum, your invoice should include:

Supplier name and GST number (if registered)
Date of issue
Description of the goods or services
Total amount payable
GST shown separately or a clear statement that GST is included

For higher-value invoices, include customer details and a clear breakdown of quantities or volumes supplied.

GST Calculation Example

Here's how to calculate GST for your invoices:

To add GST: Multiply the exclusive price by 1.15
To find GST in an inclusive price: Divide by 1.15, then subtract from total

Example: A service worth $100 (excl. GST)

GST amount: $100 × 0.15 = $15
Total invoice: $100 + $15 = $115 (incl. GST)

Common GST Invoice Mistakes to Avoid

Missing GST number: Include it if you are registered for GST.
Wrong date: Use the invoice issue date, not the service date.
Unclear GST wording: Show GST separately or state that GST is included.
Incorrect GST calculation: Double-check the 15% math.
Missing buyer details on higher-value invoices: Add customer details when required.

Free GST Invoice Template Download

We've created a free, IRD-compliant GST invoice template that you can download and use today:

📥 Download Free NZ GST Invoice Template (HTML)

The file opens in your browser so you can edit the yellow fields, then click Download or Print/PDF to keep your customised copy.

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Frequently Asked Questions

Can I use a quote as taxable supply information?

No. A quote is not taxable supply information. Issue an invoice with the required details once the goods or services have been supplied.

How long must I keep GST invoices?

You must keep records for at least 7 years. This includes both invoices you issue and those you receive.

What if a customer asks for an invoice but I'm not GST registered?

You can issue a regular invoice, but it should NOT include a GST number or state that GST is included (because you're not charging GST).

Do I need a GST number on every invoice?

Yes, if you're GST registered. Your 8 or 9-digit IRD number is your GST number.