New Zealand invoice requirements

Invoice date of issue and storage

New Zealand GST invoices must be issued within 28 days of the supply of the taxable supplies. They must be retained for a minimum of 7 years for inspection by the Inland Revenue.

GST invoices should show the following information:

  • Name, including trading name, and address of supplier and customer
  • The words ‘Tax Invoice’ printed
  • GST number of the supplier
  • Date of invoice
  • Description, including quantities/weights etc, of the taxable supplies
  • Taxable amount, GST added, gross amount
  • Foreign currency invoices must declare any currency conversion rate which should be set at the time of supply

Invoices below NZD 1,000 can exclude the name and address of the customer, plus the detailed GST calculation.

No tax invoice is required for supplies of NZD 50 (excluding GST) or less.

 

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