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Apply for approval to issue buyer-created tax invoices

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Tell us your situation

Send us a message in myIR telling us why you need to issue buyer-created tax invoices.

You need to give us details of:

  • why the seller is not in a position to determine the value of supply and why you're in a better position to do this
  • either the particular type of supply provided to you or a list of proposed suppliers and their GST numbers.

Send us a proposed tax invoice

Attach a copy of the tax invoice you propose to issue to the seller.

What happens next

We'll contact you if we need more information.

If we approve your application, we'll send you a letter confirming you can issue buyer-created tax invoices.

You need to keep this letter with your GST records.

My responsibilities

You are approved to issue buyer-created tax invoices until your situation changes or we cancel your approval.

You need to tell us if you no longer need to issue buyer-created tax invoices for a particular:

  • type of good or service
  • seller.

We may cancel your approval at any time if you no longer meet the requirements to issue buyer-created tax invoices.