New Zealand GST records

What is taxable supply information?

Taxable supply information is the minimum set of records Inland Revenue expects you to hold so the figures in your GST returns can be checked. From 1 April 2023 new laws replaced the narrow idea of a single tax invoice with this wider record set, but documents that already met the old rules still meet the new rules, and you may keep using the words tax invoice on one combined document (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).

The reform did not change how you calculate GST on taxable supplies. It changed the language and flexibility around how evidence can be stored and shared, including automated exchange through software such as eInvoicing (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).

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Debit notes and credit notes are now described as supply correction information, and buyer created tax invoices are now buyer created taxable supply information, while the underlying GST concepts stay familiar (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).

This page summarises public IRD guidance for New Zealand businesses. It is not tax or legal advice. Confirm your facts with Inland Revenue or a New Zealand tax adviser.

Quick reference

Taxable supply information in plain terms

Use these definitions with your bookkeeper or accountant so templates, CRM exports, and accounting ledgers all speak the same IRD vocabulary.

What counts as taxable supply information?

Taxable supply information is the information you must provide and keep so your GST position is clear. Inland Revenue explains that new laws replaced the requirement to use tax invoices with a wider requirement to hold certain records, while compliant documents under the old rules still comply, and you may continue to label a single document as a tax invoice (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).

  • Focuses on evidence you can produce if Inland Revenue checks a return
  • May sit across more than one file when the combined picture is clear
  • Still follows tier rules for dollars shown so mandatory fields are not skipped
  • Works alongside Peppol or other automated exchanges when fields are complete

Example

Your workshop emails a PDF marked tax invoice to a builder, and the same job folder holds the signed variation that explains the extras. Together they tell the GST story for that supply.

Why do $200 and $1,000 still matter?

IRD publishes how much detail you need for supplies of $200 or less, more than $200 up to $1,000, and more than $1,000, including when buyer GST numbers and certain identifier details must appear (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026). The tiers decide which lines must be visible on the information you provide.

  • Tier thresholds include GST in the dollar tests IRD sets out
  • Higher tiers switch on buyer GST numbers and extra identifiers when rules require
  • Suppliers must provide information to GST-registered buyers within 28 days of a request for supplies over $200, unless another date is agreed (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026)
  • Good software maps tiers to templates so staff do not guess

Example

A retail sale under $200 needs lighter detail than a commercial supply over $1,000 to a GST-registered buyer, where IRD expects richer identification on the record.

What replaced debit and credit notes?

IRD now uses supply correction information for documents that adjust GST when figures change after the original supply. The term table on IRD’s taxable supply information page lists the updated labels next to older names so teams can update procedures without losing meaning (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).

  • Keeps a clear track when totals or GST treatment shifts
  • Should link back to the original supply records clients relied on
  • Pairs with internal approvals when corrections are large or frequent
  • Still needs to meet timing and content rules in IRD material

Example

You issue a correction after understating GST on a progress bill. The correction shows what moved, supports the buyer’s adjustment, and stays in the same audit trail as the first bill.

Side-by-side

Taxable supply information vs tax invoice wording vs combined records

You can still say tax invoice on a document. The bigger shift is that IRD now looks for enough evidence in the round, not only for a single PDF title, while GST maths on taxable supplies stayed the same.

What the law targets

Taxable supply information rulesMinimum records and delivery rules so GST in your return can be verified (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024)
Tax invoice labelA familiar heading you may keep using on a single document when it already meets the rules (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024)
Combined recordsInvoices, agreements, bank lines, and ledger entries used together when they tell a complete story (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026)

GST calculation

Taxable supply information rulesSame taxable supply concepts and GST calculations as before the April 2023 changes (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024)
Tax invoice labelDoes not change maths by itself; it is branding on a compliant document
Combined recordsStill needs correct dollar and GST lines once outputs are read together

Buyer requests over $200

Taxable supply information rulesTaxable supply information must reach GST-registered buyers within 28 days of a request, or by an agreed alternative date (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026)
Tax invoice labelIf your tax invoice already holds the tiered fields, sending it may satisfy the request
Combined recordsYou may send a pack that combines documents, provided the requested facts are included on time

Automation

Taxable supply information rulesIRD notes direct automated exchange through software, including eInvoicing options (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024)
Tax invoice labelPDF labels still work if the payload carries the right data
Combined recordsSystems should archive both human-readable outputs and structured data when you rely on integrations

Practical guidance

When taxable supply information matters for your business

You work with these rules whenever you charge GST, store evidence for IRD, respond to buyer requests, or fix mistakes after the first bill.

GST-registered sellers

Registered sellers must issue and hold information that meets IRD tier rules for each supply. Inland Revenue ties the rules to dollar bands and buyer registration so small retail sales stay lighter than large B2B contracts.

  • You issue tax invoices or commercial invoices to other GST-registered businesses
  • You cross the $1,000 tier where buyer GST numbers and identifiers become critical
  • You export data from Xero, MYOB, or similar tools into IRD filing paths
  • You reconcile point-of-sale totals with general ledger GST codes each month

Map every template variant to a tier before go-live so frontline staff do not pick the wrong layout under pressure.

GST-registered buyers

Buyers need valid information to support claimed GST. When they ask for taxable supply information on supplies over $200, sellers must respond within 28 days or another agreed date (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).

  • Accounts payable emails a formal request after receiving a short receipt
  • You onboard a vendor who sends Peppol messages without PDF backups
  • Procurement needs buyer-created taxable supply information because of industry practice
  • You spot missing GST lines during a pre-return review

Log request dates in your ticketing system so the 28 day statutory window stays visible alongside payment due dates.

Finance teams modernising delivery

Teams rolling out Peppol or other eInvoicing need to confirm mandatory fields still flow in the automation. IRD highlights automated exchange as an acceptable channel when it carries the right detail (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).

  • You test a new integration before switching high-volume customers on
  • You archive both JSON payloads and PDF mirrors for disputes
  • You train staff on supply correction information when fixes go out electronically
  • You compare GST summaries to bank deposits weekly

Run a parallel pilot with one large customer before you retire legacy PDF-only workflows.

What sets them apart

How taxable supply information fits next to other ideas

Think of taxable supply information as the evidence standard, GST returns as the periodic totals, and cross-border rules as a separate layer when you compare countries.

Taxable supply information versus your GST return

Returns summarise periods. Taxable supply information is the underlying documentation and delivery duties that let you justify each box in that summary if Inland Revenue asks.

Taxable supply information versus Australian BAS habits

Australia’s Business Activity Statement is a periodic form for GST, PAYG, and related labels. New Zealand’s GST return stands apart, yet both countries expect your source documents to match what you file. See the Invoice Mama glossary on Australian BAS terminology when you work across the Tasman.

Flexible records versus missing fields

Flexibility does not remove tier requirements. IRD still expects the mandatory facts for each band to exist somewhere in your agreed record set.

eInvoicing versus email PDFs

Either channel can work if mandatory data flows end to end. Automation should reduce retyping, not hide gaps that a PDF would have shown.

Workflow

How to operationalise taxable supply information

Anchor templates on IRD’s tables, route buyer requests through a tracked queue, and align Peppol or email workflows so GST lines stay consistent from quote to filing.

  1. 1

    Publish an internal term card

    Keep IRD’s glossary of taxable supply information, supply correction information, and buyer created taxable supply information next to your master template so sales and accounts payable share vocabulary (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).

  2. 2

    Classify each sale into a tier before you send the first bill

    Use IRD’s published bands for $200 or less, more than $200 up to $1,000, and more than $1,000 so you know when seller GST numbers, buyer GST numbers, and identifier details must appear (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).

  3. 3

    Bundle documents deliberately

    When contracts hold scope and invoices hold dollars, cross-reference agreement numbers on the invoice and store both artefacts together so auditors can follow the thread (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).

  4. 4

    Track buyer requests after you clear $200

    Log the request date, expected response date within 28 days, and any alternative dates your teams agree in writing (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).

  5. 5

    Issue supply correction information when figures move

    Follow IRD guidance whenever corrections change GST positions, using the updated wording for debit or credit style adjustments (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).

  6. 6

    Validate automation against tier rules

    Before you rely on Peppol or similar channels, confirm payloads still carry seller identity, dates, descriptions, and GST dollars required for each band (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).

Pitfalls

Mistakes that create GST record risk

Most issues mix flexible evidence with skipped mandatory fields, late buyer responses, or renamed templates without updated correction workflows.

Assuming flexible records mean lighter invoices

Problem

Teams drop fields because “IRD no longer mandates tax invoices,” even though tier tables still list concrete requirements.

Fix

Pair this glossary entry with the New Zealand tax invoice field checklist guide so every mandatory item appears in your agreed record set.

Renaming PDFs but not supply correction procedures

Problem

Customers still expect clear correction notes when totals move, even if headings stay informal.

Fix

Adopt IRD’s supply correction information language in finance policies while customer-facing PDFs keep familiar titles.

Treating buyer-created arrangements as casual emails

Problem

Buyer-created taxable supply information follows legislative conditions, not ad hoc spreadsheets.

Fix

Read IRD’s buyer-created taxable supply information guidance with each counterparty before you accept self-billing files.

Shipping eInvoices without monitoring the 28 day clock

Problem

Automation speeds delivery, but statutory timelines still apply to information requests over $200.

Fix

Add SLA dashboards for information requests next to payment SLAs.

Checklists

Checklists before you file GST

Run these lists beside your month-end review so taxable supply information stays aligned with your return.

Governance

  • Store IRD’s taxable supply information overview where staff can refer to the official term table (Inland Revenue, Taxable supply information for GST)
  • Document who may approve buyer-created taxable supply information arrangements
  • Train sales teams to capture buyer identifiers early when contracts might cross $1,000 including GST

Systems

  • Archive invoices, bank confirmations, and contracts with filenames that make combined evidence easy to retrieve
  • Keep an audit trail when supply correction information replaces earlier figures
  • Test Peppol or other integrations against tier rules before high-volume cutover

Service

  • Acknowledge GST-registered buyer requests within one business day and note the 28 day due date
  • Offer Peppol or email PDF based on buyer capability (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024)
  • Link buyers to IRD guidance when they ask how buyer-created taxable supply information works

Sources

What Inland Revenue publishes

These points paraphrase IRD web guidance from 2024 to 2026. Always read the live pages before you rely on them for compliance.

  • Inland Revenue states that invoicing practices compliant with the old rules comply with the new rules, which supports gradual template updates rather than rushed rebranding (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).

    Inland Revenue, Taxable supply information for GST (2024). View source

  • IRD explains that invoices, bank statements, supplier agreements, and contracts can be used alone or in combination to support GST return figures compared with the era when a single physical tax invoice was often treated as the only proof (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).

    Inland Revenue, How taxable supply information for GST works (2026). View source

Related document types

Edge cases teams ask about

Mixed supplies, cross-border services, and buyer-created arrangements each need their own checkpoint even though the vocabulary changed in 2023.

Buyer-created taxable supply information

IRD explains situations where a GST-registered buyer may issue documentation when both parties agree. Review IRD’s dedicated buyer-created pages before you alter billing workflow.

Working with Australian customers or suppliers

Australian GST and PAYG rules use different forms, such as the Business Activity Statement. Align narratives between countries without assuming one PDF satisfies both regimes.

Imports, exports, and zero-rated supplies

GST treatment still follows supply type even though record labels moved. Capture evidence that shows why a supply was zero-rated or exempt so downstream reviews stay clean.

Frequently asked questions

Common questions from New Zealand finance teams updating templates after April 2023.

Is taxable supply information just a new name for a tax invoice?

IRD explains that new laws replaced the requirement to use tax invoices with taxable supply information, yet compliant old documents still comply, and you may keep marking a single document as a tax invoice (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).

Did GST mathematics change on 1 April 2023?

No. Inland Revenue states that the definition of taxable supplies and how you calculate GST has not changed, only invoicing and record keeping rules (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).

When must a buyer GST number appear?

IRD’s published table requires buyer GST numbers and certain identifier details for supplies over $1,000 to GST-registered buyers, while the band between $200 and $1,000 focuses on seller identity and GST treatments without listing a buyer GST number as mandatory in that band (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).

How long do sellers have to respond to requests?

For supplies over $200, IRD requires information within 28 days of the request or by another date the parties agree (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).

Does Peppol eInvoicing satisfy IRD by itself?

IRD states that taxable supply information may be provided through automated direct exchange such as eInvoicing, which means the message must still carry the mandatory fields IRD lists for your supply value tier (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).

Where can I read a field-by-field checklist?

Invoice Mama publishes What to include on a New Zealand tax invoice at /guides/nz/what-to-include-on-a-nz-tax-invoice with tiered field lists aligned to IRD tables.

Keep learning

Related glossary entries and guides

Pair IRD vocabulary with practical invoice checklists, then compare Australian reporting language when you operate across regions.

What is an NZBN?

See how the New Zealand Business Number supports vendor matching alongside IRD taxable supply tiers.

Read glossary entry

What is a BAS?

See how Australian businesses report GST and PAYG on activity statements so you can contrast IRD record rules with ATO cycles.

Read glossary entry

What is an ABN?

Understand Australia’s business identifier and invoice culture when you share workflows with Australian clients or subsidiaries.

Read glossary entry

What to include on a New Zealand tax invoice

Tiered field lists for $200, $200 to $1,000, and over $1,000 supplies aligned with IRD guidance.

Read guide

How to register for GST in New Zealand

Turnover tests, taxable activity, and what changes once you charge GST.

Read guide

Taxable supply information for GST (guide)

Long-form walkthrough of the 2023 changes with the same IRD citations in narrative form.

Read guide

Net 30 payment terms

Clarify payment timing language on invoices while you keep IRD record duties on track.

Read glossary entry

IRD-aligned invoicing

Show GST and identifiers clearly on every bill

Invoice Mama helps you send branded invoices with stable line items, GST treatment, and payment details so your records line up with what you file with Inland Revenue.

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