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 same reform renamed debit notes and credit notes to supply correction information, and buyer created tax invoices to buyer created taxable supply information, while leaving the definition of taxable supplies and how you calculate GST unchanged (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
Allan Bullot, partner at Deloitte, told RNZ in 2024 that with tools such as Xero and MYOB, doing GST has become much simpler for many firms, which is why policy debate now often focuses on how records move between systems rather than on paper layout alone (RNZ, Small businesses restrict sales to avoid GST, 2024).
This guide summarises public IRD guidance only and is not tax or legal advice. Confirm your facts with Inland Revenue or a New Zealand tax adviser.
Context
The law now looks for enough evidence across your systems and documents, not only for a single stamped PDF. You still issue customer facing bills, but you may combine invoices, contracts, bank lines, and accounting entries when the combined story is clear.
Inland Revenue states that new laws replaced the requirement to use tax invoices with a more general requirement to provide and keep certain records known as taxable supply information, and that the definition of taxable supplies and how you calculate GST has not changed, only the rules relating to invoicing and record keeping (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
IRD explains that you do not need to change the wording of the GST documents your business uses to reflect the new terms, and that you may continue to provide taxable supply information in a single document marked as a tax invoice (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
IRD's "How taxable supply information for GST works" tool sets out different minimum fields for supplies of $200 or less, more than $200 up to $1,000, and more than $1,000, including when buyer GST numbers and identifier details switch on (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
For supplies over $200, IRD states that taxable supply information must be provided to GST-registered buyers within 28 days of a request, or by an alternative date the parties agree (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
IRD's term table shows that debit notes and credit notes are now described as supply correction information, which matters when you fix GST errors after the original supply (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
IRD notes that taxable supply information may be provided using an automated direct exchange through your software, such as eInvoicing, and points readers to New Zealand Government material on eInvoicing (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
Sources
These points come from IRD web guidance dated 2024 to 2026. Use them to brief staff and accountants, then tailor templates to your sector.
Inland Revenue states that invoicing practices compliant with the old rules will 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 past when a single physical tax invoice was often treated as the only evidence (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
Workflow
Start from the law labels your team already knows, map IRD's value tiers to your quote to cash flow, then wire delivery channels so buyer requests never sit unanswered past 28 days.
Keep a short internal note beside your invoice template that lists tax invoice, taxable supply information, supply correction information, and buyer created taxable supply information with the IRD meanings so sales and accounts payable use the same words (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
Use the published table 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).
When contract schedules hold the technical scope, cross reference agreement numbers on the invoice and store both files in the same GST folder so an auditor can follow the thread without guessing (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
Log the request date, expected send date within 28 days, and any agreed alternative date in your help desk or job system so busy weeks do not miss the statutory window (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
Follow IRD guidance whenever a correction changes the GST you or your buyer claimed, using the updated vocabulary for debit and credit style notes (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
Confirm your integration still sends seller identity, dates, descriptions, and GST dollars in the combinations IRD describes for each band, because automation should reduce errors, not hide missing fields (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
Checklists
Use these lists beside your chart of accounts review. They focus on process, while the companion guide lists each invoice field by dollar band.
Pitfalls
Most problems come from mixing up flexible evidence with missing mandatory fields, or from ignoring timed buyer requests.
Problem
IRD allows combined evidence, but each value tier still lists concrete items you must be able to show.
Fix
Pair this guide with the field checklist in the New Zealand tax invoice guide so every mandatory item appears somewhere in your agreed record set (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
Problem
Customers and auditors still expect clear debit or credit style notes when totals move.
Fix
Use IRD's updated label supply correction information in internal procedures even if customer PDFs keep familiar headings (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
Problem
Buyer-created taxable supply information sits in legislation and guidance, not in ad hoc spreadsheets alone.
Fix
Read Inland Revenue's buyer-created taxable supply information guidance together with your customer before you accept self billing files, because agreements must record reasons when they sit outside normal trade terms (Inland Revenue, Buyer-created taxable supply information, last updated 27 Nov 2024).
Problem
Automation speeds delivery, but IRD still ties a calendar rule to requests for supplies over $200.
Fix
Add SLA dashboards for information requests alongside payment SLAs (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
Short answers for New Zealand finance managers who already know the phrase tax invoice but need the 2023 vocabulary.
IRD explains that new laws replaced the requirement to use tax invoices with taxable supply information, but 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).
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).
IRD's published table requires buyer GST numbers and other 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 dollar treatment 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).
IRD's term table shows that buyer-created tax invoices are now called buyer-created taxable supply information, and Inland Revenue explains that where both parties agree, a GST-registered buyer purchasing from a GST-registered seller can provide it without separate Inland Revenue approval (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024; Inland Revenue, Buyer-created taxable supply information, last updated 27 Nov 2024).
IRD states that taxable supply information may be provided through automated direct exchange such as eInvoicing, which implies your 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).
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).
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 that mirror IRD tables.
Invoice Mama publishes Australian GST registration and invoicing guidance at /guides/au/gst-registration-invoicing when you also operate across the Tasman.
Keep learning
Field checklists, registration timing, and collections habits that sit beside clean GST records.
Tiered field lists for $200, $200 to $1,000, and over $1,000 supplies aligned with IRD tables.
Read guideTurnover tests, taxable activity, myIR registration, and what changes once you charge GST.
Read guideAustralian Taxation Office thresholds and BAS habits when you compare Commonwealth compliance side by side.
Read guideReminder cadence and documentation when balances sit past due after you have issued compliant information.
Read guideFrom IRD rules to clean records
Invoice Mama helps you send branded invoices with stable line items, GST treatment, and payment details so your records match what you file with Inland Revenue.