How to create an IRD-compliant invoice in NZ (free template)

Sending the wrong type of invoice can cost you more than you think. If your invoice doesn't meet IRD's requirements, your clients can't claim the GST credit — and they'll ask you to re-issue it. If you're the buyer and your supplier sends a non-compliant invoice, IRD can disallow your GST claim on audit.

Here's exactly what you need on an IRD-compliant tax invoice in New Zealand in 2026.

When do you need a tax invoice?

A tax invoice is required whenever a GST-registered person supplies goods or services to another GST-registered person for $50 or more (GST inclusive). For supplies under $50, a simplified invoice (receipt) is acceptable.

For supplies over $1,000 GST inclusive, there are additional requirements — more on those below.

If you're not GST registered (turnover below $60,000/year and you haven't voluntarily registered), you don't issue tax invoices — you issue regular invoices without GST.

What must appear on every NZ tax invoice

IRD requires the following on all tax invoices regardless of value:

• The words "Tax Invoice" clearly stated
• Your name (or trading name)
• Your GST registration number (e.g. 123-456-789)
• The date the invoice is issued
• A description of the goods or services supplied
• The GST-exclusive price, the GST amount, and the GST-inclusive total — OR the total amount payable with a statement that GST is included

Additional requirements for invoices over $1,000

For supplies over $1,000 (GST inclusive), you must also include:

• The name and address of the buyer (your client's registered name)
• A unique invoice number for your records
• The quantity or volume of goods/services supplied

GST-inclusive vs GST-exclusive pricing — what to show

You have two options for showing GST on an invoice:

Option 1 (most common): Show the GST-exclusive subtotal, the GST amount as a separate line, and the GST-inclusive total. Example:

Consulting services — $1,000.00 GST 15% — $150.00 Total — $1,150.00

Option 2: Show only the GST-inclusive total with a statement like "Price includes GST of $150.00" or "GST inclusive total: $1,150.00".

Both are valid. Option 1 is clearer for your clients and reduces queries.

What date goes on the invoice?

The invoice date is the date you issue the invoice — not the date the work was completed, not the date payment is due.

Separately, you should show: - Invoice date (issue date) — when you sent it - Due date — when payment is expected (e.g. 14 or 30 days from issue)

For GST filing, the invoice date determines which GST period the supply falls into (if you're on invoice basis). Getting this date wrong can put a transaction in the wrong GST period.

Your bank account and payment reference

IRD doesn't require you to include banking details — but you should. An invoice without payment instructions is an invitation for your client to forget to pay.

Include: - Bank account number in XX-XXXX-XXXXXXX-XX format - Payment reference — use your invoice number so you can match payments to invoices automatically - Due date stated clearly

Free NZ tax invoice template

Here's a text-based template you can adapt:

--- TAX INVOICE

From: [Your Name / Company Name] GST Number: [XXX-XXX-XXX] Address: [Your Address] Email: [your@email.com]

To: [Client Name] [Client Address]

Invoice Number: INV-0001 Invoice Date: [DD Month YYYY] Due Date: [DD Month YYYY]

Description | Qty | Rate | Amount [Description] | 1 | $1,000.00 | $1,000.00

Subtotal: $1,000.00 GST (15%): $150.00 Total NZD: $1,150.00

Payment Details: Bank: [XX-XXXX-XXXXXXX-XX] Reference: INV-0001 ---

Common mistakes to avoid

These are the most common compliance errors IRD sees on NZ tax invoices:

• Missing the words "Tax Invoice" — a regular invoice heading isn't sufficient
• No GST registration number — required on every tax invoice you issue
• Incorrect date — using the completion date rather than the issue date
• Round-number GST — calculating $100 GST on a $666.67 job instead of the correct $100.00 (15% of $666.67 = $100.00, but check your rounding)
• Missing buyer details on invoices over $1,000
• No unique invoice number — makes record-keeping and audit much harder