How to Make an Invoice in New Zealand
Here’s a fact most Kiwi freelancers missed: New Zealand abolished the tax invoice on 1 April 2023. Not the document — the legal concept. What the law now requires is "taxable supply information", and how much of it must exist depends on the sale’s value, with the goalposts at $200 and $1,000. You can (and probably should) keep sending a document headed TAX INVOICE — IRD confirms the old wording still complies. The generator below is preset to NZ rules — 15% GST, GST number field, NZ account payment block — and everything you type stays on your device.
Taxable supply information with 15% GST shown, per IRD requirements.
| Description | Qty | Rate | Amount |
|---|---|---|---|
| — | 1 | $0.00 | $0.00 |
Choose "Save as PDF" in the print dialog. Nothing you type leaves this page — the profile you save is stored only in this browser.
Three tiers, two thresholds — explore them
The 2023 rules scale with the dollar value of the sale. Slide the amount and watch the required information change at $200 and $1,000 — with the GST split calculated live.
Slide the sale value — the required information changes at $200 and again at $1,000.
The buyer’s name and address are NOT required at this tier — a common piece of over-documentation.
What actually changed in 2023 (and what didn’t)
Before April 2023, claiming GST meant holding one specific document — a correctly formatted tax invoice — and a missing field could void it. The taxable supply information framework dropped the single-document fixation: the required facts can now live across invoices, contracts, bank statements and agreements, in combination. Buyer-created invoicing no longer needs IRD’s prior approval, just a written agreement between the parties. What didn’t change is the substance: GST is still 15%, the seller is still the one responsible for making sure a GST-registered buyer can get the information, and for supplies over $200 a buyer who asks must receive it within 28 days. In practice the smart move hasn’t changed either — put everything on the invoice at the time of the sale, and nobody ever has to ask.
The tier most people get wrong
The middle tier is the surprise. Between $200 and $1,000, the buyer’s name and address are not required — sellers routinely over-document here, which is harmless, but they also under-document the top tier, which isn’t. Over $1,000, the record must identify the buyer by name plus one more identifier: their address, phone number, email, trading name, NZBN or website. Tradies invoicing repeat clients skip this constantly ("Dave knows who he is") — but during an audit, "Dave" doesn’t satisfy the requirement, and the client’s GST claim is what suffers. The generator above always captures buyer details, so invoices clear the top tier by default.
The 15% maths, and who’s allowed to charge it
Adding GST is a multiplication: price × 1.15, so a $500 job invoices at $575. Extracting it is a division: an $862.50 GST-inclusive total ÷ 1.15 gives $750, meaning $112.50 of GST. Show all three numbers — subtotal, GST, total — and nobody has to reverse-engineer your invoice. As for who charges it: GST registration becomes compulsory at $60,000 of turnover in 12 months, and is voluntary below. If you’re not registered, you must not charge or show GST at all — and don’t put your personal IRD number on invoices either, since an unregistered invoice has no use for it and it’s sensitive information. Keep all records for seven years, in English or Māori; PDFs count. As always, this is general information rather than tax advice — IRD and an accountant are the right sources for your own situation.
Frequently asked questions
The strict "tax invoice" requirement was replaced on 1 April 2023 by taxable supply information (TSI) — a flexible set of records that can come from invoices, contracts, bank statements or a combination. You can absolutely keep sending a document headed "Tax Invoice"; IRD confirms the old wording still complies. What changed is that the law now cares whether the required information exists, not whether it sits on one named document.
It depends on the sale value. Under $200 (including GST): minimal records — seller’s name, date, description and amount. From $200 to $1,000: add the seller’s GST number and the total with GST shown or a statement that it’s included. Over $1,000: also add the buyer’s name plus one identifier such as their address, phone, email, trading name, NZBN or website, with GST shown as its own amount.
To add GST, multiply the price by 1.15 — a $500 job becomes $575. To extract GST from a GST-inclusive total, divide by 1.15: the GST component of $575 is $75. Best practice is to show the subtotal, the GST amount and the total separately on the invoice.
Registration is compulsory once your turnover exceeds $60,000 in a 12-month period (or you expect it to). Below that it’s voluntary. If you are not GST-registered you must not charge or show GST on an invoice — and you shouldn’t put your personal IRD number on invoices at all, since it serves no purpose there and is sensitive information.
For supplies over $200, taxable supply information must be provided to a GST-registered buyer within 28 days of their request (or another date the parties agree). In practice most businesses simply include everything on the invoice at the time of the sale so nobody has to ask.
Seven years — for records you issue and records you receive. Digital records are fine (PDFs count), and records must be kept in English or Māori. This page is general information, not tax advice: IRD and an accountant are the authoritative sources for your situation.
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