New Zealand · GST
How to create a GST tax invoice in New Zealand
A practical guide to New Zealand's taxable supply information — the records that replaced the "tax invoice" on 1 April 2023 — then make one in your browser, free and with no sign-up.
What changed on 1 April 2023
New laws that took effect on 1 April 2023 replaced the requirement to use tax invoices with a more general requirement to provide and keep taxable supply information (TSI). In practice you still issue a document that does the same job — and IRD is explicit that you don't need to change your wording: you can keep issuing taxable supply information in a single document marked "tax invoice". So the familiar heading is fine; what matters is that the required information is present.
What your taxable supply information must include
For a taxable supply between $200 and $1,000, the information must show:
- the seller's name (or trade name) and GST number;
- the date of the invoice or the time of supply;
- a description of the goods or services;
- either the GST-exclusive amount, the GST, and the GST-inclusive amount, or the GST-inclusive amount with a statement that it includes GST at the standard rate.
Supplies over $1,000
The information must additionally show the buyer's name and one identifier — their address, phone number, email, trading name, New Zealand Business Number (NZBN) or website — if the buyer is GST-registered.
Low-value supplies ($200 or less)
Only limited information is needed — supplier name and GST number, the date, a description, and the GST-inclusive amount. A full record never hurts.
Each requirement, checked against this generator
Not a compliance promise — a field-by-field account of what the tool actually prints, so you can verify it yourself.
Seller name and GST number
Your name/trade name and GST number print from your Business Profile on every invoice.
Date (invoice date or time of supply)
The Issue date field, always shown and always printed; a separate Supply date is available.
Description of goods or services
The line-item table — one row per item, with quantity and unit price.
GST-exclusive, GST and GST-inclusive amounts
GST prints as its own totals row between the GST-exclusive subtotal and the GST-inclusive total; a plain statement notes what it covers.
Buyer name + one identifier (supplies over $1,000, buyer GST-registered)
A non-blocking reminder appears beside Bill To, and again before you download/print/mark sent, until the buyer's name AND one identifier (email or address) are entered.
Single treatment stated where the supply isn't standard-rated
For a whole-invoice zero-rated or exempt selection, the invoice prints a clarity statement instead of the 15% row. Satisfies the requirement only when every line shares one treatment — a per-line mix isn't reflected in one statement.
| The law requires | On your invoice | Status |
|---|---|---|
| Seller name and GST number | Your name/trade name and GST number print from your Business Profile on every invoice. | Supported |
| Date (invoice date or time of supply) | The Issue date field, always shown and always printed; a separate Supply date is available. | Supported |
| Description of goods or services | The line-item table — one row per item, with quantity and unit price. | Supported |
| GST-exclusive, GST and GST-inclusive amounts | GST prints as its own totals row between the GST-exclusive subtotal and the GST-inclusive total; a plain statement notes what it covers. | Supported |
| Buyer name + one identifier (supplies over $1,000, buyer GST-registered) | A non-blocking reminder appears beside Bill To, and again before you download/print/mark sent, until the buyer's name AND one identifier (email or address) are entered. | Supported |
| Single treatment stated where the supply isn't standard-rated | For a whole-invoice zero-rated or exempt selection, the invoice prints a clarity statement instead of the 15% row. Satisfies the requirement only when every line shares one treatment — a per-line mix isn't reflected in one statement. | Partial |
How GST is calculated
New Zealand's GST is a flat 15% on most goods and services. On an invoice:
- GST-inclusive total = price × 1.15;
- the GST portion of a GST-inclusive total = total × 3 ÷ 23.
The generator does this arithmetic for you and lets you set the rate (with your own effective-dated rates, so an invoice automatically uses the rate that applied on its date), because you — not us — own the correct rate for your situation.
Zero-rated and exempt supplies
Not every supply carries 15%. IRD zero-rates some supplies (0% GST, but still part of your taxable activity) — exported goods and services, the sale of a going concern between registered persons, and certain land transactions, among others. Other supplies are exempt (no GST, and not part of taxable activity) — residential rent, most financial services, and the like. This generator applies one treatment across the whole invoice; pick zero-rated or exempt on the invoice and it prints a plain statement of that selection. A true mix of standard-rated and zero-rated lines on one invoice isn't supported yet.
Worked examples — what each treatment prints
The statement printed for each selection, generated live from the same code the generator itself runs — text you can check against your own invoice, not a phrase IRD prescribes verbatim:
How to pay, printed on the invoice
Your bank details print automatically once set up in your Business Profile — only the fields relevant to your payments, never foreign-bank fields left over from another country.
Ready to make one? The generator pre-fills the GST number label and a 15% GST rate, keeps a running invoice number, and stores your work on your device by default.
Frequently asked questions
Do I still call it a 'tax invoice' after the 2023 changes?
When do I need to register for GST?
What do I have to show for a supply over $1,000?
What's the difference between zero-rated and exempt supplies?
Does the generator know my correct GST rate?
Is my data sent anywhere?
- IRD — GST (the 15% rate) — reviewed
- IRD — Registering for GST (the $60,000 threshold) — reviewed
- IRD — Tax invoices for GST (the 2023 taxable-supply-information change) — reviewed
- IRD — How taxable supply information for GST works (the $200 / $1,000 content rules) — reviewed
- IRD — Zero-rated supplies — reviewed
- IRD — Exempt supplies — reviewed
- IRD Tax Technical — GST rate increase to 15% (effective 1 Oct 2010) — reviewed
Related: head to the New Zealand GST invoice generator, or browse all guides.
This guide is general information, not tax advice, and may not reflect the latest rules. You are responsible for issuing correct taxable supply information — check the current IRD requirements or a tax agent for your situation.