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Tax Invoice Requirements NZ Your 2026 IRD Checklist

A NZ invoice needs your name or trade name, the date, a description of what you supplied and the amount. If you are GST registered, a sale of more than $200 also needs your GST number and the GST, and a sale of more than $1,000 to a GST-registered buyer needs their name and one contact detail as well. IRD calls this taxable supply information. The checklist below sets out each band, and the free template, GST calculator and generator are there when you are ready to send.

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The GST maths

Adding GST to a price, and finding it inside a GST-inclusive totalWorked example, not a real invoice

Adding GST to a price

Multiply the GST-exclusive price by 1.15

GST-exclusive price$100.00
GST (15%)× 0.15$15.00
GST-inclusive total+ GST$115.00

Finding GST inside a total

Multiply the GST-inclusive price by 3/23

GST-inclusive total$115.00
GST amount× 3 ÷ 23$15.00

Invio works out this maths automatically on every invoice. The free generator creates an IRD-ready invoice in under 60 seconds, or start from the template.

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.

What changed on 1 April 2023

Inland Revenue replaced the old tax-invoice rule with broader taxable supply information (TSI) requirements. You can still mark a document 'tax invoice', but the key is that the required GST records are present. Checked against IRD's GST guide (IR375, March 2026) and ird.govt.nz on 26 October 2026.

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, or download the free tax invoice template NZ.

Not GST-registered yet?

You only have to register for GST once your turnover reaches $60,000 in the last twelve months, or you expect it to in the next twelve. Below that, registration is optional - leave out the GST number and GST lines, and just show your total. Once you cross the threshold, you must apply to register within 21 days (Goods and Services Tax Act 1985, section 51).

What each invoice should carry

What IRD requires depends on the value of the sale (GST inclusive). The requirement grows in three steps as the amount goes up. Checked against IRD's GST guide (IR375, March 2026) on 26 October 2026.

Supplies $200 or less

  • Supplier name or trade name
  • Invoice date, or the time of supply if none is issued
  • Description of the goods or services
  • Total consideration for the supply

Supplies over $200, up to $1,000

  • Supplier name or trading name
  • Supplier GST number
  • Invoice date, or time of supply if no invoice is issued
  • Description of the goods or services supplied
  • GST-exclusive, GST, and GST-inclusive amounts, or GST-inclusive total with a clear GST-included statement

Supplies of more than $1,000

  • Buyer's name - only if the buyer is GST registered
  • One buyer identifier detail - physical or postal address, phone number, email address, trading name (if different to the buyer's name), New Zealand Business Number, or website URL - only if the buyer is GST registered
  • Clear GST breakdown or GST-included statement
  • Your GST number, invoice date, and description of the goods or services - the same as above

Common tax invoice mistakes to avoid

These mistakes slow payment, invite disputes, or put you offside with IRD. Easy to fix once you know them.

NO

Missing taxable supply details

YES

Make sure the invoice holds the GST information IRD requires for the value of the sale.

NO

No GST number

YES

Include your IRD/GST number whenever you need to provide GST-taxable supply details.

NO

GST calculation errors

YES

Use software like Invio to automatically calculate 15% GST.

NO

Missing buyer details on large invoices

YES

If the buyer is GST registered, invoices over $1,000 need their name plus one contact detail - address, phone number, email address, trading name, NZBN, or website.

NO

Unclear GST breakdown

YES

Show GST separately or clearly state "Includes GST".

NO

Wrong invoice date

YES

Use the date you issue the invoice, not the work completion date.

Go from rules to invoices

Generate a compliant invoice

Turn the rules into a proper invoice in under a minute.

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Download a tax invoice template

Use the free tax invoice template NZ if you want a quick offline starting point.

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Check GST numbers

Work out the GST before you send the invoice.

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Start with Invio

Move from one-off admin to a repeatable invoicing flow.

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Tax Invoice FAQs

Common questions from NZ business owners about GST, taxable supply information, and getting invoices right.

What is required on an invoice in NZ?
At the least: your name or trade name, the invoice date (or the time of supply if no invoice is issued), a description of the goods or services and the amount. If you are GST registered, over $200 you also need your GST number and either the GST-exclusive, GST and GST-inclusive amounts or the GST-inclusive amount with a statement that GST is included. Over $1,000, if the buyer is GST registered, add their name and one contact detail. Source: IRD GST guide IR375, checked 26 October 2026.
What needs to be on a GST invoice in NZ?
Your name or trade name, your GST number, the date, a description of what you supplied and the GST position: either GST-exclusive, GST and GST-inclusive amounts, or a GST-inclusive total with a statement that GST is included. A GST-registered buyer paying more than $1,000 also needs their name and one identifier on it.
Are an invoice and a tax invoice the same thing in NZ?
In everyday use, yes. Since 1 April 2023 IRD no longer requires a document headed "tax invoice": it asks for taxable supply information, which can sit in one invoice or across your records, and you may still mark an invoice "tax invoice" if you like.
Can I issue an invoice without GST?
Yes. If you are not GST registered, issue an invoice that shows your total without GST lines or a GST number. IRD says you can choose to register while under $60,000 turnover. If you are GST registered, show your GST number and the GST on the invoice.
What are the tax invoice requirements in New Zealand?
Since 1 April 2023, GST-registered sellers need taxable supply information rather than a single prescribed tax invoice document. The details depend on the value of the sale, but usually include the supplier name, GST number, date, description of the supply, and the GST treatment or amount.
Do I still need to write "Tax Invoice" on my invoice?
Not necessarily. Since 1 April 2023 the focus is on holding the taxable supply information IRD requires for the value of the sale. Many businesses still use the words "Tax Invoice" as familiar wording, but the key point is that the required GST information is present.
What are IRD invoice requirements for GST records?
IRD taxable supply information requirements depend on the value of the supply. Practical invoices should show the supplier details, GST number if registered, date, description, GST treatment, total payable, and buyer details for higher-value supplies.
Where can I get a tax invoice template for NZ?
Invio provides a free NZ tax invoice template and a free GST calculator. You can also use the Invio generator when you want saved clients, invoice numbering, and GST calculations handled automatically.
What is the GST rate in New Zealand?
The standard GST rate in New Zealand is 15%. GST-registered businesses generally add this to most taxable goods and services.
When do I need to provide taxable supply information?
Taxable supply information must be provided to GST-registered buyers within 28 days of a request, or by a later date agreed between you, for supplies over $200 (source: IRD GST guide IR375, checked 26 October 2026). 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.
Is a Tax File Number (TFN) or IRD number a required field on a NZ tax invoice?
Tax File Number (TFN) is an Australian term and does not apply in New Zealand. NZ sole traders have an IRD number issued by Inland Revenue. Under NZ tax invoice requirements, a personal IRD number is not a required field on a standard invoice. If you are not GST registered, you should not put your IRD number on invoices at all - it is sensitive personal information and serves no compliance purpose there. If you are GST registered, the required field is your GST number (which is derived from your IRD number), and it must be clearly labelled as your GST number - not presented as a personal tax identifier. See the IRD taxable supply information checklist above for the full list of required fields. For advice specific to your circumstances, refer to ird.govt.nz.

Create IRD-compliant tax invoices automatically

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Free template and calculator included - sign up only when you want the workflow handled for you