If you're not registered for GST, your invoice looks different from a GST-registered "Tax Invoice" — no GST number, no GST line, no exceptions. Here's exactly what a compliant non-GST invoice needs, and how to create one free in seconds.
Updated July 2026 · Based on current IRD requirements
A non-GST invoice is a standard invoice issued by a business or sole trader who is not registered for GST with IRD. It's a normal, legitimate way to bill a customer — you don't need to be GST registered to invoice, and most sole traders and small businesses start out this way.
You'd use a non-GST invoice any time you sell a product or provide a service and your business isn't registered for GST — whether you're just starting out, deliberately staying under the threshold, or running a small side business alongside other work.
In New Zealand, you only need to register for GST once your turnover exceeds $60,000 in any rolling 12-month period — that's revenue, not profit, and it's GST-exclusive. Below that, registering is entirely optional.
| Your annual turnover | GST registration | Invoice type |
|---|---|---|
| Under $60,000 | Not required | Non-GST invoice — no GST number or line |
| Over $60,000 | Required — must register | Tax Invoice — includes GST |
| Voluntary | Optional below $60k | Tax Invoice — includes GST |
Looking for the small business version of this guide? See our small business invoice guide for the full breakdown, including what changes once you cross the threshold.
This is the part people get wrong most often — carrying over GST formatting from a template that wasn't meant for a non-GST business:
A clean, compliant invoice for a non-GST-registered home baking business:
| Description | Amount |
|---|---|
| 3-tier celebration cake | $220.00 |
| Two dozen cupcakes | $60.00 |
Snap a photo of your job notes, or just say them out loud. TradieNotes builds a clean non-GST invoice like this (no GST line, no GST number), within seconds. You see the full preview before you pay a cent.
Try it free with your own job →