What must be on a
NZ tax invoice.

IRD requirements for a valid tax invoice

A tax invoice is the document GST-registered businesses issue to record a sale and allow their customer to claim back GST where applicable. IRD's rules set out exactly what information a valid tax invoice needs to contain — get it wrong and your customer may not be able to claim GST, and your own records may not hold up under an audit.

Since 2023, IRD technically refers to this as "taxable supply information" rather than requiring one specific document labelled "Tax Invoice" — but in practice, for most businesses issuing a standard invoice, nothing changed. The same fields are still expected, and "Tax Invoice" remains the standard heading customers and accountants look for.

Specifically want help writing a GST invoice — calculations, thresholds, a free template? See our NZ GST invoice guide.

Required fields on a NZ tax invoice

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  The words "Tax Invoice" — clearly displayed, usually at the top of the document
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  Supplier name — your registered business name or trading name
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  GST number — your 9-digit IRD-issued GST registration number
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  Invoice date — the date the invoice is issued
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  Description — a clear description of the goods or services supplied
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  GST amount — the GST charged, shown either as a separate amount or as a clear statement that the total includes GST
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  Total amount payable — the final amount, GST-inclusive

Full tax invoice vs simplified invoice

Not every invoice needs the same level of detail — IRD sets a lower bar for smaller supplies:

In practice: for smaller jobs, a simplified invoice with your details, the description, and the GST-inclusive total is enough. Once a single supply reaches $1,000 or more, you need to also add your customer's name and address, and show the GST amount as its own line rather than folded into the total.

Sample NZ tax invoice

A full tax invoice for a job over $1,000, with GST shown separately:

Common mistakes to avoid

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  Missing GST number — one of the most common issues, and it stops your customer from being able to claim GST back
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  No invoice date — required on every invoice, and easy to forget if you're using a generic template
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  Vague descriptions — "Labour" or "Materials" isn't enough; be specific about what was supplied
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  Forgetting customer details on invoices over $1,000 — required once a supply crosses the threshold
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  Charging GST without being registered — a serious IRD offence; if you're not registered, use a non-GST invoice instead
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  No sequential invoice numbering — makes it hard to track payments and looks unprofessional to customers and IRD alike

Create a compliant invoice within seconds

NZ invoice requirements, answered.

More invoicing guides