New Zealand · Guide
What a tax invoice must show in New Zealand (2026)
Since 1 April 2023 New Zealand uses "taxable supply information" rather than a formal tax invoice, and the document no longer needs a set title. What it must show depends on the amount: up to $200, your name, the date, a description and the amount; over $200, also your GST number and the GST breakdown; over $1,000, also your customer's details if they are GST-registered. For supplies over $200, you must provide it to a GST-registered buyer within 28 days of their request, or by a later date you both agree.
The New Zealand maker applies these rules and checks your document as you type.
Which document, when
| Document | When it applies |
|---|---|
| Taxable supply information (TSI) - $200 or less | No duty to provide it for supplies of $200 or less; the 28-day duty applies only to supplies over $200 (replaced tax invoices from 1 Apr 2023; no set title required) |
| TSI - over $200 up to $1,000 | Provide to a GST-registered buyer within 28 days of their request (or an agreed later date) |
| TSI - over $1,000 | As above |
What each document must show
Taxable supply information (TSI) - $200 or less
- Seller's name or trade name
- Date of invoice
- Description of goods or services
- The consideration for the supply
TSI - over $200 up to $1,000
- Seller's name or trade name
- Seller's GST number
- Date
- Description of goods or services
- Either GST-exclusive amount, GST amount and GST-inclusive amount, OR GST-inclusive amount and a statement that GST is included
TSI - over $1,000
- All fields of the $200-$1,000 tier
- Buyer's details if buyer is GST registered: name and an identifier
If you are not registered for GST
Before you can charge GST you need to register; unregistered sellers should show no GST and no GST number.
Tax rates
GST standard 15%, Zero-rated 0%
Tax numbers
| Number | Format | Check |
|---|---|---|
| GST number (same as your IRD number) | 8 or 9 digits, often written 123-456-789 | Papertern checks the format only. |
How long to keep invoices
7 years, according to IRD.
E-invoicing
From 1 January 2027, government agencies must ensure their large suppliers (annual revenue over $33 million) send eInvoices, applied through new, renewed or significantly varied contracts. No general mandate for other businesses.
Quotes and receipts
Quotes: No requirement found. Receipts: No requirement found beyond TSI on request.
Not yet confirmed
We could not confirm these points on an official page, so Papertern does not rely on them: IRD number check-digit algorithm (weights, secondary weights) and range lower bound; Accepted buyer identifiers for supplies over $1,000; GST rounding rule; Locale conventions.
Sources
- www.ird.govt.nz/gst/tax-invoices-for-gst
- www.ird.govt.nz/gst/tax-invoices-for-gst/how-tax-invoices-for-gst-work
- www.ird.govt.nz/gst/registering-for-gst/register-for-gst
- www.ird.govt.nz/gst/registering-for-gst
- www.ird.govt.nz/gst/charging-gst
- www.ird.govt.nz/gst/charging-gst/zero-rated-supplies
- www.ird.govt.nz/gst/what-gst-is
- www.ird.govt.nz/managing-my-tax/record-keeping/records-of-income-and-expenses
- www.ird.govt.nz/updates/news-folder/2026/increase-to-ird-number-validation-upper-limit
- www.einvoicing.govt.nz/news-and-updates/government-introduces-stronger-requirements-for-einvoicing-in-new-zealand
- www.einvoicing.govt.nz/