Tax Invoice Requirements NZYour 2026 IRD Checklist
2026 Update:
As of April 1, 2023, Inland Revenue replaced the old tax-invoice rule with a broader taxable supply information (TSI) requirement. You can still label a document 'tax invoice', but the key is that the required GST records are present.
Everything you need to know about creating valid tax invoices in New Zealand. Stay IRD compliant and use the same page as a practical starting point for generator, template, and GST calculations.
What is a Tax Invoice?
“Tax invoice” is still the phrase many NZ business owners search for, but since 1 April 2023 the IRD focuses on the taxable supply information held for the sale. In practice, that means your invoice or supporting records need to contain the GST details required for the value of the transaction. If you are contracting as an individual, check out our Sole Trader Tax Guide for more details on your obligations.
Why These Invoice Details Matter
Your customers need valid invoice and GST information to support their GST claims. If your records do not meet IRD requirements, your customer may not be able to claim the GST, which can slow payment and create avoidable back-and-forth. Learn how to create compliant invoices step by step.
IRD Tax Invoice Requirements
Invoices Under $1,000
Simplified taxable supply information requirements
Supplier's name (your business or trading name)
Supplier's GST number
Date of supply or invoice date
Description of goods or services supplied
Total amount payable
GST amount, or a clear statement that the total includes GST
Invoices $1,000 and Over
Extended taxable supply information requirements
All of the above requirements, PLUS:
Buyer's name (your customer's name or business name)
Buyer's address
Quantity or volume of goods/services
Either: GST amount shown separately, OR a statement that total includes GST
Need a compliant invoice right now?
Don't worry about meeting all these requirements manually. Use our free invoice generator to create an IRD-ready GST invoice in under 60 seconds.
How to Calculate GST on Your Invoice
Adding GST to a Price
Multiply the GST-exclusive price by 1.15
Example: $100 service
$100 × 1.15 = $115.00
GST amount: $15.00
Finding GST in a Total
Multiply the GST-inclusive price by 3/23
Example: $115 total
$115 × 3 ÷ 23 = $15.00
GST amount: $15.00
Common Tax Invoice Mistakes to Avoid
Missing taxable supply details
Make sure the invoice holds the GST information IRD requires for the value of the sale
No GST number
Include your IRD/GST number whenever you need to provide GST-taxable supply details
GST calculation errors
Use software like Invio to automatically calculate 15% GST
Missing customer address on large invoices
For invoices $1,000+, always include the buyer's full address
Unclear GST breakdown
Show GST separately or clearly state "Includes GST"
Wrong invoice date
Use the date you issue the invoice, not the work completion date
Go FromRules to Invoices
Generate a compliant invoice
Turn the rules into a proper invoice in under a minute.
Download the template
Use the free template if you want a quick offline starting point.
Check GST numbers
Work out the GST before you send the invoice.
Start with Invio
Move from one-off admin to a repeatable invoicing flow.
Frequently Asked Questions
When do I need to provide taxable supply information?
GST-registered buyers can request taxable supply information for supplies over $200, and it generally needs to be provided within 28 days unless another timing is agreed. In practice, most businesses include the needed GST details with the invoice so nobody is chasing paperwork later.
Can I issue an invoice if I'm not GST registered?
Yes — you can still issue a regular invoice. But you should not charge GST or present the sale as taxable supply information if you are not GST registered.
How long do I need to keep invoice and GST records?
The IRD requires you to keep tax records, including invoices and supporting GST information, for at least 7 years. This applies to both invoices you issue and records you receive from suppliers.
What's my GST number?
Your GST number is the same as your IRD number - an 8 or 9-digit number assigned when you registered for GST. You can find it on your GST registration confirmation or myIR account.