New Zealand GST Invoice Rules: Taxable Supply Information

Quick answer: New Zealand GST invoice rules changed on April 1, 2023, when "taxable supply information" replaced tax invoices. For supplies over $200, give your name, GST number, date, description, amount and GST. Over $1,000, also identify the buyer. GST is 15%, and supplies of $200 or less need no TSI.

For decades, New Zealand businesses issued tax invoices with a fixed list of details. The April 2023 GST reforms, often called the GST invoicing and record-keeping changes, replaced that system with a more flexible concept: taxable supply information, or TSI. The goal was to let businesses meet their obligations using whatever records they already keep, including electronic records, rather than one prescribed document.

In practice, a well-designed New Zealand GST invoice still does the job, and many businesses never changed their templates. But the terms, thresholds and corrections process are now different, and older guides are out of date. This guide covers the TSI tiers, a worked example, buyer-created TSI, supply correction information and e-invoicing. For a regional comparison, our guide to Australian tax invoice requirements covers the neighboring system. This is general information, not tax advice; confirm the details with Inland Revenue or a tax adviser.

GST in New Zealand at a glance

• Standard rate: 15%.
• Zero rate: 0% for exported goods, many services to non-residents and some land transactions between registered persons.
• Exempt supplies: including residential rent and financial services.
• Registration: required if turnover exceeds $60,000 in the past 12 months or is expected to in the next 12 months; voluntary below that.
• Key document: taxable supply information (TSI), which replaced tax invoices from April 1, 2023.

GST in New Zealand is a broad-based value-added tax with few exemptions, which makes it simpler than many systems. Our GST invoice guide compares it with Australia, Singapore, India and Canada.

What changed in 2023: from tax invoices to taxable supply information

The reforms changed the language and the mechanics of GST records:

Before April 2023	From April 1, 2023
Tax invoice	Taxable supply information (TSI)
Credit note and debit note	Supply correction information
Buyer-created tax invoice, with Inland Revenue approval	Buyer-created TSI, under agreed conditions
Single document with fixed contents	Information can be spread across several records
Thresholds of $50 and $1,000	Thresholds of $200 and $1,000

The words "tax invoice" are no longer required, but you can still use them. A single invoice that contains all the TSI is the simplest approach for most small businesses, and it is what customers' accounts payable teams expect.

New Zealand GST invoice requirements by value

TSI requirements scale with the value of the supply, including GST.

Supply value (GST-inclusive)	What is required
$200 or less	No TSI has to be provided to the buyer. Records should still show the supplier's name, the date, a description and the amount paid.
Over $200 to $1,000	Supplier's name or trade name and GST registration number; date of the invoice or supply; description of the goods or services; the amount payable; and either the GST amount or a statement that the price includes GST
Over $1,000	Everything above, plus the buyer's name and at least one identifier, such as an address, phone number, email address, trading name, NZBN or website

The buyer identifier rule is more flexible than it was. An email address or New Zealand Business Number (NZBN) can be enough, which suits online businesses that do not always collect a physical address. Even so, including the buyer's full name and address remains good practice.

For supplies over $200, you must provide TSI to a GST-registered buyer within 28 days of a request, or by a date you both agree. Putting the information on the invoice from the start removes that step.

Your GST number

Your GST number is usually your IRD number, which is eight or nine digits. Show it clearly on any document that serves as TSI. Our article on the tax ID on an invoice covers placement and formatting.

Sample New Zealand GST invoice with the GST math

Here is an invoice from an Auckland photographer to a GST-registered business in Wellington. The total is over $1,000, so the buyer is identified.

Field	Example
Document title	Tax Invoice (optional wording)
Supplier	Kauri Light Photography Ltd, Auckland
GST number	123-456-789
Buyer	Harbourside Cafe Group Ltd, 14 Customhouse Quay, Wellington
Invoice number and date	KLP-2026-0091, 28 October 2026
Line 1	Menu and interior photo shoot, 1 day at $1,600.00 = $1,600.00
Line 2	Image editing, 4 hours at $100.00 = $400.00
Subtotal excluding GST	$2,000.00
GST at 15%	$2,000.00 x 0.15 = $300.00
Total including GST	$2,300.00 NZD
Payment terms	20th of the month following invoice

If you quote GST-inclusive prices, work the GST out with the fraction 3/23. A $2,300.00 inclusive price contains $2,300.00 x 3/23 = $300.00 of GST. Our tax calculator handles both inclusive and exclusive amounts.

Providing TSI across several records

One of the biggest practical changes in 2023 is that TSI no longer has to sit in a single document. The required details can come from a combination of records, as long as together they contain everything needed and can be linked to the supply. For example:

• A signed contract that names both parties and sets a monthly fee, combined with a monthly payment record showing the date and amount.
• An online order confirmation with the description and price, combined with your account record of the buyer's name and email address.
• A statement that summarizes several supplies to the same customer during a period.

This flexibility mostly helps larger businesses with automated systems and long-term contracts. For freelancers and small businesses, a single invoice is still the easiest way to provide complete TSI. It gives the customer everything in one place, and it gives you one document to find if Inland Revenue asks questions.

GST-inclusive pricing and invoices for consumers

Many New Zealand businesses quote GST-inclusive prices to the public, and some quote GST-exclusive prices to business customers. Either is fine as long as the invoice makes the treatment clear. If you show a GST-inclusive total, add a line such as "Total includes GST of $30.00" or "Price includes GST". If you show a GST-exclusive subtotal, list the GST and the total separately, as in the example above.

Sales to consumers do not require TSI, because consumers cannot claim GST. You still need records that support the GST you return, and a simple receipt or invoice with your name, the date, a description and the amount does that.

Buyer-created taxable supply information

In some industries the buyer is better placed to work out the value of a supply, for example a meat processor paying a farmer by carcass weight, or a forestry company paying for logs. Here the buyer can create the TSI. Under the 2023 rules, the buyer and supplier must both be GST registered, agree that the buyer will issue the TSI and the supplier will not, and the supplier must receive a copy. The previous requirement for Inland Revenue approval was relaxed for agreements that meet the conditions. Check Inland Revenue's current guidance before setting up a buyer-created arrangement.

Supply correction information (credit and debit notes)

If a price changes after TSI has been provided, because of a discount, a return or an error, the supplier provides supply correction information. It should identify the original supply, explain the change and show the adjustment to the amount and the GST. Many businesses still call this document a credit note or debit note, which is fine. Our credit note guide shows a practical layout.

Zero-rated supplies and international clients

Exported goods and many services supplied to non-residents who are outside New Zealand are zero-rated. Show GST at 0% and keep evidence of export or the customer's location. If you invoice overseas customers, our guide to invoicing international clients covers currency, payment and wording, and our zero-rated vs exempt explainer clarifies the difference between the two treatments.

Record keeping

New Zealand businesses generally keep GST records for seven years. The 2023 changes made it easier to keep records electronically and to rely on bank statements and other records for low-value supplies. Keep copies of every invoice you issue, every TSI you receive and any supply correction information. Our guide on how long to keep invoices compares retention periods across countries.

E-invoicing in New Zealand

New Zealand uses Peppol for e-invoicing, managed by the Ministry of Business, Innovation and Employment (MBIE) rather than Inland Revenue. There is no general B2B e-invoicing mandate. Government agencies that handle large volumes of domestic invoices were required to be able to send and receive e-invoices from January 1, 2026, and large suppliers to government are due to send e-invoices from January 1, 2027. The definition of a large supplier is specific, so check MBIE's current guidance if you sell to the public sector. Our explainer on Peppol covers how the network works.

Our generator creates PDF invoices in your browser and is not a Peppol access point. For most New Zealand businesses, a clear PDF invoice that contains the TSI remains fully compliant.

Checklist: New Zealand GST invoice

1. Your name or trade name and GST number.
2. A unique invoice number and the date.
3. A description of each item or service, with quantity and price.
4. The amount payable, with the GST amount or a statement that the price includes GST.
5. For supplies over $1,000: the buyer's name and one identifier, such as address, email or NZBN.
6. GST at 0% shown for zero-rated lines, and exempt items marked.
7. Payment terms and how to pay.
8. Supply correction information for any later changes.
9. Copies stored for seven years.

The Nordic invoice template has a clean tax summary that works well for GST-exclusive or GST-inclusive pricing. Open the free invoice generator, add your GST number and set the rate to 15%.

Common mistakes on New Zealand GST invoices

• Using the old $50 threshold. The minimum is now $200 for providing TSI.
• Missing the buyer identifier over $1,000. A name alone is not enough; add an address, email or NZBN.
• Charging GST before registration. Only registered persons can charge GST.
• Calculating GST on the inclusive price. Use 15% on the exclusive amount, or 3/23 of the inclusive amount.
• Editing an issued invoice. Provide supply correction information instead.
• Charging 15% on exports. Qualifying exports and services to non-residents are zero-rated.
• Reusing invoice numbers. Our invoice number generator helps keep a consistent sequence.

Official sources

Inland Revenue's GST pages cover rates, registration and taxable supply information, and its GST record-keeping workshop explains the TSI tiers. Check them for any updates before changing your invoices.