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How tax invoices for GST work

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What
A tax invoice you need to get or issue.
Who
GST-registered customers.
When
You buy supplies worth more than $50 for your taxable activity or you sell goods or services worth more than $50.

Getting and issuing tax invoices

Buying supplies

You need to get a tax invoice if you want to claim GST on any supplies costing more than $50 including GST, which you buy for your taxable activity. You need to keep the tax invoice for your GST records.

When you buy supplies worth $50 or less it’s still a good idea to get a receipt. If you want to claim the GST on these purchases you will need a record of the:

  • date
  • description
  • cost
  • seller.

Selling goods or services

You should issue tax invoices when you sell goods or services. If the sale is worth $50 or less including GST, you can issue a receipt instead.

Regardless of the amount of the sale, you must issue a tax invoice to another GST-registered entity if they ask you for one. You must do this within 28 days. It is an offence not to do this and we may charge you a penalty.

What every tax invoice must show

Every tax invoice you get or issue must show this standard information:

  • the words 'tax invoice' in a prominent place
  • the name (or trade name) and GST number of the seller
  • the date of issue
  • a description of the goods or services.

Tax invoices must be in New Zealand currency.

A tax invoice can only be issued once. If the buyer loses theirs you can give them another one but you must put the words 'copy only’ on it.

Tax invoices for $1,000 or less

If you get or issue a tax invoice for supplies, goods or services worth $1,000 or less including GST, it must show the standard information plus:

  • the total amount payable
  • a statement that the total amount payable includes GST.

Tax invoices for more than $1,000

If you get or issue a tax invoice for goods or services worth more than $1,000 including GST, it must show the standard information plus the:

  • name and address of the buyer
  • quantity or volume of the goods or services, for example how many hours of labour, how many litres of petrol

The tax invoice must also show one of these:

  • The GST-exclusive amount, the GST amount and the GST-inclusive amount.
  • The GST-inclusive amount and a statement that GST is included if GST is charged at the standard rate for all the goods or services listed.