Tax invoice requirements, actually current.

What a New Zealand tax invoice must include in 2026, under the taxable supply information rules that replaced the old “tax invoice” requirements on 1 April 2023. The full checklist by value, the GST fields, and a free generator that gets it right for you.

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What changed on 1 April 2023

Inland Revenue replaced the fixed “tax invoice” rule with broader taxable supply information (TSI). You can still label a document “Tax Invoice”, but what legally matters now is that the required GST records are present for the value of the sale. The low-value threshold also moved from the old $50 up to $200. Most guides online still quote the old rules; the checklist below reflects the current ones.

The checklist

What to include, by value.

Required field$200 or less$200–$999$1,000+
Supplier name or trading name✓✓✓
Date of supply or invoice✓✓✓
Description of goods or services✓✓✓
Total amount payable✓✓✓
Supplier GST numberavail.✓✓
GST breakdown: excl., GST, and incl.—✓✓
Buyer name and address——✓
Quantity or volume of goods or services——✓

“avail.” = supplier GST number must be available where the buyer needs it to claim. All amounts GST inclusive. Current as of June 2026. See ird.govt.nz for authoritative rules. Not tax advice.

Avoid these

Common mistakes.

01
Missing GST number
If you're GST registered, your GST number must be available on supplies where the buyer claims GST. Leaving it off blocks their claim and slows your payment.
02
Using the old $50 threshold
The pre-2023 'tax invoice' rules used a $50 cut-off. Under taxable supply information, the low-value threshold is $200. Records built on the old figure can be incomplete.
03
No buyer details on $1,000+ invoices
Supplies of $1,000 or more need the buyer's name and address. This is the field most often missed on larger jobs.
04
Unclear GST breakdown
Show GST as a separate line, or state clearly that GST is included. An ambiguous total invites queries and delays.
05
Wrong invoice date
Use the date you issue the invoice (the time of supply), not the date the work finished. The date determines which GST period the supply falls into.
06
Rounding errors on GST
GST should be 3/23 of a GST-inclusive total. Round-number GST (e.g. exactly $15.00 on an odd total) is a common audit flag.

From rules to invoices

Tools to get it right.

Free invoice generatorCreate an IRD-ready GST invoice in under a minute, no signup.
Generate an invoice →
NZ GST calculatorAdd or remove 15% GST before you send. Uses the 3/23 IRD method.
Calculate GST →
GST handled end-to-endHow PayWren auto-calculates GST and produces your IRD return boxes.
See GST features →
GST invoicing guide 2026The full plain-English walkthrough of GST invoicing in NZ.
Read the guide →

Comparing tools rather than templates? See PayWren as a Xero alternative, Hnry alternative, or MYOB alternative for NZ sole traders.

Common questions

Tax invoices, answered.

What are the tax invoice requirements in New Zealand in 2026?
Since 1 April 2023, IRD no longer requires a single prescribed 'tax invoice' document. Instead, GST-registered sellers must provide and keep taxable supply information (TSI), the GST records IRD needs for a sale. What you must include depends on the value of the supply: simplified records for supplies of $200 or less, fuller GST details between $200 and $1,000, and buyer details as well on supplies of $1,000 or more.
What is taxable supply information (TSI)?
Taxable supply information is the set of GST records a GST-registered seller must hold and share so the buyer can claim GST. It replaced the old 'tax invoice' rules on 1 April 2023. The required fields scale with the value of the sale, but generally cover the supplier's name and GST number, the date, a description of what was supplied, and how GST was applied.
Do I still need to write the words 'Tax Invoice' on my invoice?
No. It's no longer a strict legal requirement under the taxable supply information rules. Many businesses still label documents 'Tax Invoice' because clients and accounting systems expect it, and there's no harm in keeping it. The thing that actually matters is that the required GST information is present for the value of the sale.
What must a NZ tax invoice include for supplies of $200 or less?
For low-value supplies ($200 or less, GST inclusive), keep a simplified record showing: the supplier's name (or trading name), the date of the supply, a description of the goods or services, and the total amount payable. Your GST number should still be available where the buyer needs it to claim GST.
What's required for supplies over $200 and under $1,000?
Include the supplier's name (or trading name), your GST registration number, the date of the invoice or time of supply, a description of the goods or services, and either the GST-exclusive amount plus the GST and the GST-inclusive total, or the GST-inclusive total with a clear statement that GST is included.
What's required for invoices of $1,000 or more?
Everything required for the mid-value band, plus details that identify the buyer, typically the recipient's name and address (or another accepted contact detail), and the quantity or volume of what was supplied. The higher value means both parties need enough detail to support their GST records later.
What is the GST rate in New Zealand?
The standard GST rate is 15%. To add GST to a GST-exclusive price, multiply by 1.15. To find the GST already inside a GST-inclusive total, multiply the total by 3 and divide by 23.
Can I issue an invoice if I'm not GST registered?
Yes. You can still send a normal invoice. You just don't charge GST or present it as taxable supply information. You only charge GST once you're GST registered, which is mandatory once your turnover passes (or is expected to pass) $60,000 in any 12-month period.
Is my IRD number a required field on an invoice?
No. If you're GST registered, the required identifier is your GST number (which is your IRD number, but presented and labelled as your GST number). If you're not GST registered, you should not put your IRD number on invoices. It's sensitive personal information that serves no compliance purpose there.
How long do I need to keep my invoices and GST records?
At least 7 years. IRD requires you to keep business records, including the taxable supply information you issue and receive, for a minimum of seven years.

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