Educational guide
How to Invoice in New Zealand
What Inland Revenue now calls taxable supply information, the turnover at which GST registration becomes compulsory and what a New Zealand invoice shows at each value, quoted from ird.govt.nz with dates.
This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.
In New Zealand, GST is administered by Inland Revenue (IRD). Its GST page (checked October 31, 2026) says "GST is a tax added to the price of most goods and services, including imports." and "GST is charged at a rate of 15%." IRD's "Registering for GST" page (last updated February 13, 2025) says "You must register if you are an entity and either of these apply to you", the first case being "you carry out a taxable activity and your turnover was at least $60,000 in the last 12 months, or you expect it will be at least $60,000 in the next 12 months".
The name of the invoice has changed. IRD's "Taxable supply information for GST" page (last updated November 27, 2024) says "New laws, which took effect on 1 April 2023, replaced the requirement to use tax invoices with a more general requirement to provide and keep certain records known as taxable supply information." It also says "you may continue to provide taxable supply information in a single document marked as a 'tax invoice'." Its "How taxable supply information for GST works" page (last updated March 31, 2026) says "Taxable supply information must be provided to GST registered buyers within 28 days of a request (or by an alternative date agreed to by the parties) for supplies over $200." For your own situation, check IRD's guidance or ask a local accountant.
Worked example, with sample figures in New Zealand dollars (NZD): a GST-registered bookkeeper bills a GST-registered client for 6 hours of bookkeeping at $95.00 per hour, which is $570.00 before GST, assuming the standard rate applies. Using the rate IRD gives ("GST is charged at a rate of 15%"), GST is $570.00 × 15% = $85.50, and the total is $655.50. In IRD's record-keeping table (last updated March 31, 2026), that falls in the "More than $200 and up to $1,000" band: the seller shows "Name or trade name" and "GST number", the buyer's details are "Not required", and the amounts can be "the GST-exclusive amount", "the GST amount" and "the GST-inclusive amount".
Billed's invoice software page says you can "Save your tax rates and settings once", and that "Billed calculates taxes automatically when you create invoices and estimates."
Invoice checklist for New Zealand
Each item has a note on what to include and when it applies.
Seller's name or trade name
RequiredIRD's record-keeping table (New Zealand, last updated March 31, 2026) lists the seller's "Name or trade name" in each value band.
Seller's GST number
RequiredFor the "More than $200 and up to $1,000" and "More than $1,000" bands, IRD (New Zealand, last updated March 31, 2026) lists "GST number".
Date
RequiredIRD (New Zealand, last updated March 31, 2026): "Date of invoice", or "Where no invoice is issued, the time of supply".
Description
RequiredIRD (New Zealand, last updated March 31, 2026): "Description of the goods or services".
GST amounts
RequiredIn the two higher bands, IRD (New Zealand, last updated March 31, 2026) asks for "the GST-exclusive amount", "the GST amount" and "the GST-inclusive amount", or the GST-inclusive amount with "a statement GST is included when it is charged at the standard rate for all the goods or services listed."
Buyer's name and an identifier
In IRD's "More than $1,000" band (New Zealand, last updated March 31, 2026), "Buyer's details if they are GST registered" means their name plus "Identifier details (1 or more of):", such as an address, phone number, email address or "New Zealand Business Number".
Tax and regulatory themes in New Zealand
GST rate
IRD (New Zealand, checked October 31, 2026): "GST is charged at a rate of 15%." Its "What GST is" page (last updated April 1, 2026) says "Before you can charge GST you need to register for GST."
Registering for GST
IRD (New Zealand, last updated February 13, 2025): you must register if "you carry out a taxable activity and your turnover was at least $60,000 in the last 12 months, or you expect it will be at least $60,000 in the next 12 months". Below that, "You can choose to register for GST if your turnover from a taxable activity is less than $60,000."
Taxable supply information
IRD (New Zealand, last updated March 31, 2026): "Taxable supply information must be provided to GST registered buyers within 28 days of a request (or by an alternative date agreed to by the parties) for supplies over $200." It also says "You must keep taxable supply information for any goods and services you buy or sell."
Payment methods in New Zealand
Availability depends on banks, platforms, and contract terms.
- Bank transfer
- Card payment
Business and cultural tips for New Zealand
- You can keep calling it a tax invoice. IRD (New Zealand, last updated November 27, 2024) says "You do not need to change the wording of the GST documents your business uses to reflect the new terms."
- Existing invoices still work. IRD (New Zealand, last updated November 27, 2024) says "The changes are designed for greater flexibility, so invoicing practices compliant with the old rules will comply with the new rules."
- Your GST figures can rest on more than one record. IRD (New Zealand, last updated March 31, 2026) says "Now, various records like invoices, bank statements, supplier agreements, and contracts can be used on their own, or in combination, to support the figures in your GST returns."
Questions about invoicing in New Zealand
Invoicing guides for other countries
Prefer a product overview for this market? See Billed for New Zealand.
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At a glance
| Value of the supply | What IRD's table asks for (New Zealand, last updated March 31, 2026) |
|---|---|
| "$200 or less" | Seller's "Name or trade name", the date, "Description of the goods or services" and the "consideration" for the supply; buyer's details "Not required" |
| "More than $200 and up to $1,000" | Adds the seller's "GST number" and the GST amounts |
| "More than $1,000" | Adds "Buyer's details if they are GST registered": their name and "Identifier details (1 or more of):" |
When this isn't for you
This guide is for New Zealand sellers making everyday domestic supplies. Imported goods and services, secondhand goods, agents and buyer-created records have their own IRD rules; check IRD's guidance or ask a local accountant.