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Apply for approval to issue modified tax invoices

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Send us a message in myIR telling us why you need to issue modified tax invoices.

You need to:

  • explain why your types of goods, services or buyers mean you cannot meet our usual requirements for tax invoices
  • if you want to issue modified tax invoices, tell us the information you will include on your tax invoices - attaching a copy of your modified tax invoices will help
  • if you are unable to issue a tax invoice, tell us what other records you will keep and provide to your customers which record the details of the supply.

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 modified tax invoices.

You need to keep this letter with your GST records.

My responsibilities

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

You need to tell us if you no longer need to issue modified tax invoices for particular:

  • types of goods or services
  • types of buyers.

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