From 1 April 2023, Inland Revenue replaced the old "tax invoice" label with the wider idea of taxable supply information, but you may still use a single document marked as a tax invoice if it holds the right facts. What you must show depends on the supply value: very small supplies, supplies over $200, and supplies over $1,000 each have different minimum details, including when the buyer's GST number and identifier details are required. For supplies over $200, taxable supply information must reach GST-registered buyers within 28 days of a request unless you agree another date. GST is usually fifteen percent on standard-rated supplies. This guide summarises IRD public guidance only and is not tax or legal advice. Confirm your situation with Inland Revenue or a New Zealand tax adviser.
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 often focuses on thresholds and compliance behaviour rather than paper formats alone (RNZ, Small businesses restrict sales to avoid GST, 2024).
Context
Taxable supply information is the minimum set of records that support the figures in your GST returns. In practice, most sellers still issue one PDF or eInvoice that looks like a tax invoice, but the law now also allows supporting records to sit across more than one document when the combined facts are clear.
Inland Revenue states that new laws from 1 April 2023 replaced the requirement to use tax invoices with taxable supply information, but invoicing practices that complied with the old rules still comply. You do not need to change wording on your templates, and you may continue to provide taxable supply information in one document marked as a tax invoice (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
Inland Revenue explains 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, for supplies over $200 (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
IRD's "How taxable supply information for GST works" tool sets out tiered requirements. For supplies over $200 and up to $1,000, the seller's name or trade name and GST number must appear, along with the invoice date or time of supply, a description, and either full GST dollar columns or a GST-inclusive total with a statement that GST is included at the standard rate for all listed items. Buyer GST numbers are not required in that band (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
For supplies over $1,000 to a GST-registered buyer, IRD requires the buyer's name or trade name, GST number, and at least one identifier detail from a fixed list, such as physical or postal address, phone, email, trading name if different, New Zealand Business Number, or website URL. The same payment information rules apply as for lower tiers (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
IRD notes that invoices, bank statements, supplier agreements, and contracts can be used alone or in combination to support GST return figures, whereas in the past 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).
Sources
These points come from IRD web guidance dated 2024 to 2026. They are a starting point for templates, not a substitute for advice on complex supplies.
Inland Revenue states that taxable supply information must be provided to GST-registered buyers within 28 days of a request, or by an agreed alternative date, for supplies over $200 (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
IRD explains that from 1 April 2023 new laws replaced tax invoices with taxable supply information, but documents that met the old rules still meet the new rules, and you may keep using the words tax invoice (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
Inland Revenue, Taxable supply information for GST (2024). View source
Workflow
Start from the supply value band, add seller and buyer identity fields, then show dates, line descriptions, and GST dollars in the format IRD describes. Finish with payment instructions and a retention plan.
Only GST-registered sellers charge GST on standard-rated supplies. Keep your invoice date and recognition approach aligned with the filing frequency and basis you use for GST returns, as described in current Inland Revenue guidance.
Use IRD's online breakdown for $200 or less, more than $200 up to $1,000, and more than $1,000, because buyer GST numbers and identifier details switch on only once you cross the higher thresholds (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
For supplies above $200, IRD requires the seller's name or trade name and GST number on the taxable supply information (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
Capture the buyer's name or trade name, GST number, and at least one identifier detail IRD lists, such as address, phone, email, NZBN, or website URL (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
Include the invoice date, or the time of supply if no invoice is issued, plus a plain description of goods or services. Show the consideration using either GST-exclusive, GST, and GST-inclusive amounts, or a GST-inclusive total with a statement that GST is included at the standard rate for all listed items (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
Diarise buyer requests and send information through your normal channel, including eInvoicing if you use it, unless the parties agree a different date (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
Tip: IRD notes sellers may use automated exchange between software, for example Peppol eInvoicing, to pass taxable supply information (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
Checklists
Use these quick lists when you finalise a template. If a fact is missing, fix the document before you chase payment.
Pitfalls
Most issues are missing buyer identifiers on large supplies, unclear GST wording, or slow replies to information requests.
Problem
IRD expects a buyer GST number plus at least one listed contact or address style identifier for that band.
Fix
Collect NZBN, billing email, or physical address during onboarding whenever contract values can cross $1,000 including GST.
Problem
Mixed supply lines need clear treatment; unclear totals slow both payment and return checks.
Fix
Either split standard-rated and zero-rated lines, or document why a line has no GST, and keep working papers with the invoice.
Problem
For supplies over $200, IRD ties a 28-day standard to requests from GST-registered buyers unless another date is agreed.
Fix
Track requests in your help desk or accounting file and send the same facts you will rely on in your GST return.
Problem
IRD now allows a combination of records, but the combined story must still cover every mandatory field.
Fix
If contract terms live elsewhere, cross-reference agreement numbers on the invoice and store both files together.
Plain-language answers for New Zealand contractors, consultants, and office managers who issue GST invoices.
No. Inland Revenue says you do not need to change wording to match the new taxable supply information term, and you may continue to use a document marked as a tax invoice (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
It is the minimum set of records IRD expects so you and your buyer can support GST return figures. It can be one invoice-style document or a clearly linked set of records (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
IRD's published table requires buyer GST numbers once supplies exceed $1,000, together with other buyer identity details. For supplies over $200 up to $1,000, the buyer GST number is not listed as required in that band (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
For supplies over $200, IRD states information must be provided within 28 days of a request or by an alternative date agreed between the parties (Inland Revenue, How taxable supply information for GST works, last updated 31 Mar 2026).
IRD notes taxable supply information may be provided through automated direct exchange between software, such as Peppol eInvoicing (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
IRD explains that debit notes and credit notes are now described as supply correction information when you fix GST errors. Follow IRD guidance whenever a correction changes the GST you or your buyer claimed (Inland Revenue, Taxable supply information for GST, last updated 27 Nov 2024).
Many supplies use the standard rate of fifteen percent, but zero-rated and exempt supplies follow different rules. Your invoice should reflect the correct treatment for each line (Inland Revenue, GST basics).
Invoice Mama publishes Australian tax invoice requirements at /guides/au/tax-invoice-requirements and Canadian GST or HST invoice fields at /guides/ca/what-to-include-on-a-gst-hst-invoice when you also trade across borders.
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