How to Create an Invoice in New Zealand
- Sasha Curin
- Nov 17
- 4 min read
Creating an accurate invoice is essential for every business, not just for getting paid on time, but also for meeting your legal obligations under New Zealand’s Goods and Services Tax Act 1985 (GST Act).
Since 1 April 2023, the invoicing rules have been modernised, making compliance simpler and more flexible, especially with the rise of electronic invoicing (e-invoicing).
This guide explains exactly what your invoice must include, how GST affects invoicing, and provides free downloadable invoice templates (GST and non-GST) you can customise for your business.
What Is an Invoice?
An invoice is a formal document that notifies an obligation to make payment. For businesses registered for Goods and Services Tax (GST), an invoice (now referred to as “taxable supply information”) is crucial for:
Accounting for GST correctly
Allowing customers who are also GST-registered to claim input tax deductions
Under the modernised rules, the emphasis is now on the information you provide not the format. Paper, PDF, or digital invoices are all acceptable as long as they contain the required details.
General Information Every Invoice Should Include
Regardless of whether your business is GST-registered, every New Zealand invoice should clearly show the following:
Supplier details: Your business name, address, and contact information
Customer details: The name and address of the client or business you’re invoicing
Unique invoice number: A sequential identifier for easy tracking
Date of issue: When the invoice was created
Description of goods or services: A clear explanation of what was provided
Quantities and prices: List items and their corresponding unit prices
Total amount due: The total payable amount
Payment terms: Due date, accepted payment methods, and bank account details
Tip: Consistent, well-formatted invoices make your business look professional and help reduce payment delays.
Key Changes Since April 2023
Taxable Supply Information (TSI)
The old requirement to issue a “tax invoice” is replaced by a more flexible requirement to provide and keep taxable supply information (TSI).
TSI doesn’t have to be in a single physical document; information can be spread across different records (e.g., contracts, bank statements, invoices).
The term “tax invoice” can still be used, but it’s no longer mandatory.
When TSI Must Be Provided / Requested
For supplies over NZ$200, TSI must be provided to a GST-registered buyer within 28 days of request (or another agreed date).
Additional Requirements for GST-Registered Businesses
If your business is registered for GST, you must include specific “taxable supply information” so your customers can claim their input tax credits.
The level of detail depends on the value of the transaction (including GST):
Supply Value (Incl. GST) | Information Required |
$200 or less | Indicate it’s a GST document (e.g. “Tax Invoice”); include supplier name, date, description, and total including GST. |
$200.01 to $1,000 | As above, plus supplier’s GST number. |
Over $1,000 | All of the above, plus recipient’s name and address, quantity/volume, and a clear GST breakdown (either show GST separately or state “total includes GST”). |
When your invoice is over $1,000, you must either:
Show the total tax charged, the amount excluding tax, and the amount including tax; or
Show the total amount and include a statement such as “Total includes GST”.
Example of a GST invoice layout:
Download our free GST-Registered Invoice Template:
I
nvoicing for Non-GST Registered Businesses
If your business is not registered for GST, you must not charge or display GST. To avoid confusion:
Do not use the term “Tax Invoice”
Do not include a GST number or show GST amounts
Consider adding a clear note such as: “Prices do not include GST” or “This is not a tax invoice”
This clarity protects both you and your clients from compliance issues.
Example of a non-GST invoice layout:
Download our free Non-GST Invoice Template:
Special Invoicing Situations
Buyer-Created Invoices
In some industries (for example, agriculture), the purchaser issues the invoice on behalf of the supplier. This is allowed as long as both parties agree and the document clearly states it is a “buyer-created tax invoice”.
E-Invoicing
Modern NZ tax law now fully supports e-invoicing, the digital exchange of invoice information directly between business accounting systems. This reduces errors and speeds up processing times.
You only need to ensure that the information is accessible and stored securely for record-keeping.
Credit and Debit Notes (Supply Correction Information)
If you need to adjust an invoice (e.g. due to a pricing error or returned goods), GST-registered businesses must issue “supply correction information”, formerly called a credit or debit note.
This ensures both you and your customer record the correct GST amounts.
Need help with invoicing or GST compliance?
While invoicing might seem straightforward, compliance can get complex especially with the new “taxable supply information” rules.
A professional accountant can help you:
Use fully compliant invoice templates
Understand your GST obligations
Implement e-invoicing systems
Reduce errors and improve cash flow
Ensure your documents meet IRD requirements
Our team of NZ accountants can help you set up invoicing for your business, show you how to stay compliant, and help you get paid faster. Contact us today.
Download Your Free NZ Invoice Templates
Download NZ GST Invoice Template
Download NZ Non-GST Invoice Template
These templates are fully editable and designed for New Zealand compliance.
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