NZ GST Invoices: Taxable Supply Information Rules
17 October 2026 · Guide · Not tax advice
Educational information only. Not tax, legal or financial advice. We are not Inland Revenue (IRD) or ACC and are not affiliated with them. Check ird.govt.nz, or ask a qualified tax agent. Last checked against official sources: October 17, 2026. Anything marked expected should be re-checked. Examples use made-up numbers. This page contains no affiliate links.
Short answer: The IRD says new laws that took effect on 1 April 2023 replaced the requirement to use tax invoices with a general requirement to provide and keep taxable supply information. Invoices you issued under the old rules comply with the new ones; you may keep using a document marked "tax invoice". What you must show depends on the sale value (GST inclusive).
What to show (IRD page)
| Sale | Seller | Buyer | Other |
|---|---|---|---|
| $200 or less | name or trade name | not required | date (invoice date, or time of supply); description of goods/services; the consideration. You needn't provide it to the buyer but both sides keep their own records. |
| More than $200 up to $1,000 | name/trade name and GST number | not required | date; description; the GST-exclusive amount, GST amount and GST-inclusive amount, or the GST-inclusive amount with a statement that GST is included (where the standard rate applies to everything listed) |
| More than $1,000 | name/trade name and GST number | the GST-registered buyer's name plus one identifier (address, phone, email, trading name, NZBN or website URL) | as for the middle tier |
| The IRD says information for supplies over $200 must be provided to a GST-registered buyer within 28 days of a request (or another agreed date). |
Other points
- Terms changed: credit/debit note is now "supply correction information"; buyer-created tax invoice is "buyer-created taxable supply information".
- The information can be spread across invoices, contracts, bank statements or accounting records, or exchanged through software such as e-invoicing (PEPPOL), according to the IRD's GST guide.
- You must keep taxable supply information for goods and services you buy or sell, and to claim GST on purchases.
Related
GST registration and filing dates
FAQ
Can a buyer refuse to give details over $1,000? An IRD OIA response says the supplier may be unable to meet its obligations if a buyer refuses to give recipient details.
Do I have to change my invoice wording? No, per the IRD.
What we could not verify
- Read in full on 17 October 2026: the two IRD pages (no review date shown). The fetched pages show the record tables without their value-band labels, so the $200 / $1,000 bands in the table above are taken from our earlier IRD GST guide excerpt (IR375, not read in full); the fetched page confirms the over-$200, 28-day rule.
- The IRD pages show two further record tables (one with seller address and amounts representing wages or interest; one for goods with quantity or volume) whose supply types aren't labelled in what we read; zero-rated and mixed-rate supplies aren't covered here.
- Whether the $200 and $1,000 thresholds may change after 17 October 2026.
- Requirements for importers or non-resident suppliers.
Sources (official)
- IRD, Taxable supply information for GST and How taxable supply information for GST works — official page ; official page (read in full October 17, 2026)
- IRD, GST guide (IR375) — official page (search excerpt, October 17, 2026)
- IRD OIA response, 17 February 2025 (recipient details for purchases over $1,000) — search excerpt, October 17, 2026