InvioInvio
IRD Compliance Guide 2026

Tax Invoice Requirements NZYour 2026 IRD Checklist

2026 Update:

As of 1 April 2023, Inland Revenue replaced the old tax-invoice rule with broader taxable supply information (TSI) requirements. 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 NZ tax invoice requirements, IRD taxable supply information, GST invoice fields, and the practical tools to create one correctly. Start with the checklist, then use the free tax invoice template, GST calculator, or generator when you are ready to send.

Definition

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, or download the free tax invoice template NZ.

Compliance Checklist

IRD Tax Invoice Requirements

Supplies $200 or less

IRD taxable supply information threshold

Keep the basic taxable supply record clear, even when a full customer-detail invoice is not needed.

  • Supplier name or trade name

  • Supplier address

  • Date the goods or services were supplied

  • Description and quantity or volume of goods or services

  • Total consideration for the supply

Supplies over $200 and under $1,000

IRD taxable supply information threshold

For most GST invoices in this range, the tax invoice / TSI record should show the supplier and GST treatment clearly.

  • 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 $1,000 and over

IRD taxable supply information threshold

Higher-value invoices need the stronger buyer and supply detail on top of the normal GST fields.

  • Buyer name or business name

  • Buyer address or other accepted contact detail where required

  • Quantity or volume of goods or services

  • Clear GST breakdown or GST-included statement

  • Enough detail for both parties to support GST records later

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, or start from the free tax invoice template NZ.

Step-by-Step

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

Don't want to calculate GST manually? Invio does it automatically for every invoice.

Caution

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

Compliance Hub

Go FromRules to Invoices

Generate a compliant invoice

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

Download a tax invoice template

Use the free tax invoice template NZ 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.

FAQ

Frequently Asked Questions

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?
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.
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.
Get Started

Create IRD-Compliant Tax Invoices Automatically

Invio ensures every invoice meets IRD requirements. Automatic GST calculation, proper formatting, and instant delivery.

Free template and calculator included • Sign up only when you want the workflow handled for you