Tax Invoice Requirements NZYour 2026 IRD Checklist
2026 Update:
As of April 1, 2023, the term 'Tax Invoice' was replaced by 'Taxable Supply Information' (TSI). The requirements below remain valid, but the terminology has shifted.
Everything you need to know about creating valid tax invoices in New Zealand. Stay IRD compliant and ensure your clients can claim GST credits.
What is a Tax Invoice?
A tax invoice is a document issued by a GST-registered supplier that shows the GST component of a sale. In New Zealand, the IRD (Inland Revenue Department) has specific requirements for what must be included on a tax invoice for it to be valid. If you are contracting as an individual, check out our Sole Trader Tax Guide for more details on your obligations.
Why Tax Invoices Matter
Your customers need valid tax invoices to claim GST credits on their purchases. If your invoice doesn't meet IRD requirements, your customers cannot claim back the GST, which could affect your business relationships. Learn how to create compliant invoices step by step.
IRD Tax Invoice Requirements
Invoices Under $1,000
Simplified tax invoice requirements
The words "Tax Invoice" displayed prominently
Supplier's name (your business name)
Supplier's GST number (IRD number)
Date the invoice was issued
Description of goods or services supplied
Total amount payable (including GST)
Statement that GST is included (e.g., "Includes GST" or "GST Inclusive")
Invoices $1,000 and Over
Full tax invoice 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-compliant tax 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 "Tax Invoice" label
Always include the words "Tax Invoice" prominently at the top
No GST number
Include your IRD/GST number on every tax invoice
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
Frequently Asked Questions
When do I need to issue a tax invoice?
You must provide a tax invoice within 28 days of a request from a GST-registered customer. In practice, it's best to include a tax invoice with every sale to GST-registered businesses.
Can I issue a tax invoice if I'm not GST registered?
No. Only GST-registered businesses can issue tax invoices. If you're not registered, you issue regular invoices without GST and without the "Tax Invoice" label.
How long do I need to keep tax invoices?
The IRD requires you to keep tax records, including invoices, for at least 7 years. This applies to both invoices you issue and invoices you receive.
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.