What goes on a sole trader invoice if I am not GST registered?

Your name, invoice date, description of services, total amount in NZD, and your bank account for payment. Do not include a GST number, do not show GST as a line item, and do not call it a Tax Invoice.

Do I need an NZBN to send invoices as a sole trader?

No. Sole traders do not need an NZBN to invoice clients. You invoice under your personal name. An NZBN is only required if you register a business entity such as a company.

Sole Trader Guide · New Zealand

How to invoice as a sole trader in NZ

Q: How do I invoice as a sole trader in NZ?

As a sole trader in NZ you can invoice under your own name — no company registration or NZBN required. Your invoice needs your name, the date, a description of services, the total amount, and your payment details. If you are GST registered, add your GST number, subtotal, GST at 15%, and label it Tax Invoice.

Q: How do I send an invoice as a sole trader in NZ?

You can create a PDF invoice using TradieNotes and email it directly to your client. TradieNotes generates IRD-compliant invoices from your job notes within seconds for $1. No accounting software required.

Q: What is the GST threshold for sole traders in NZ?

The GST registration threshold in New Zealand is $60,000 in taxable turnover in any rolling 12-month period. Once you exceed this you must register for GST with IRD and start charging GST on your invoices.

You don't need a company, an accountant, or special software to invoice clients as a sole trader in New Zealand. Here's exactly what IRD requires and how to get paid faster. Want a ready-made one? Grab our free NZ invoice template (Word or PDF).

Updated June 2026 · IRD compliant · NZ sole traders and self-employed

Quick answer

As a sole trader, invoice under your own name with the date, description of services, total amount, and your bank account. If you're GST registered (turnover over $60k), add your GST number, show GST at 15% separately, and label it Tax Invoice. That's it.

Create a sole trader invoice now $1

Do you need to charge GST?

The GST threshold in New Zealand is $60,000 in taxable turnover in any rolling 12-month period. That's your total income before expenses, not your profit.

Annual turnover	GST required?	Invoice type
Under $60,000	No — optional	Standard invoice — no GST line
Over $60,000	Yes — must register	Tax Invoice — 15% GST shown separately
Voluntary	Optional under $60k	Tax Invoice — 15% GST

Most part-time sole traders, freelancers, and those just starting out are under $60,000 and don't need to register. If you're unsure, add up all your invoices from the last 12 months — if they're under $60k you're not required to register.

Important

Never charge GST if you're not registered for it. Charging GST without being registered is an offence under the Goods and Services Tax Act. If you're not registered, simply omit any GST reference from your invoices.

What goes on a sole trader invoice

Not GST registered — standard invoice

Your name Required
Invoice under your own name — e.g. "Sarah Mitchell" or a trading name like "Mitchell Cleaning". No company registration needed.
Invoice date Required
The date you're sending the invoice.
Invoice number Recommended
Sequential numbering helps you track invoices and looks professional. Start at INV-001.
Description of services Required
What you did — enough detail that the client and IRD understand the supply. "Lawn mowing — 14 Beach Rd" is fine.
Total amount in NZD Required
The amount the client owes. No GST breakdown needed if you're not registered.
Your bank account Recommended
Makes it easy for clients to pay by bank transfer. Include account number and a payment reference.
Your email or phone Recommended
So clients can contact you with questions about the invoice.

GST registered — tax invoice (add these)

The words "Tax Invoice" Required
Must appear on the document. This tells the client they can claim GST back from IRD.
Your GST registration number Required
9 digits from IRD, shown as 123-456-789. Get this from myIR.
Subtotal excluding GST Required
The amount before 15% GST is added.
GST amount (15%) Required
Shown as a separate line — e.g. GST: $75.00
Total including GST Required
The final amount the client pays.
Client name and address Over $1,000
Required on invoices over $1,000. Optional below that but good practice.

Sample sole trader invoice — not GST registered

Here's what a standard invoice looks like for a sole trader under the $60k threshold:

Invoice

INV-2026-0031

Sarah Mitchell [email protected]
021 456 7890

Invoice to

Mark & Julie Thompson
22 Pohutukawa Drive
Tauranga 3110

Date

10 June 2026

Payment due

24 June 2026

Description	Total
House clean — 22 Pohutukawa Drive (3 hrs)	$165.00
Window cleaning — internal and external	$85.00

Total Due$250.00

Payment details: 12-3456-0078901 · Reference: INV-0031

Notice — no GST number, no GST line, and it says "Invoice" not "Tax Invoice". This is correct for a sole trader not registered for GST.

Common question

Non-GST invoice NZ — what to say

If you're not GST registered, the most common mistake is writing "GST: $0" or "GST: N/A" on your invoice. Don't do this — IRD guidance is to omit any GST reference entirely.

Your invoice shows a total amount only. If clients ask why there's no GST, you can explain you're not registered. You can optionally add a note such as "GST not applicable — supplier not registered for GST" but this is not required.

Key point

A client who is GST registered cannot claim any GST back from an invoice from a non-GST registered supplier — because no GST was charged. This is normal and legal. Your clients understand this.

Do I need an NZBN?

No. Sole traders do not need a New Zealand Business Number (NZBN) to send invoices. You invoice under your personal name or a trading name. An NZBN is only required if you register a company or other business entity.

Your IRD number is sufficient for tax purposes. If you become GST registered, your GST number replaces your IRD number on invoices.

When do I have to register for GST?

You must register for GST once your turnover hits $60,000 in any rolling 12-month period. This is your total income, not profit. Once you hit the threshold you need to register with IRD via myIR — ideally before you exceed it, since IRD can backdate GST obligations.

If you think you're approaching $60k, register proactively. Voluntary registration below $60k can also be worthwhile if you have significant expenses with GST — registering lets you claim that GST back.

Already paying for accounting software as a sole trader who just needs to invoice? See our accounting software alternative comparison — most sole traders save hundreds a year. Or see why TradieNotes is the invoicing software for sole traders who only need to send invoices.

Common questions

Sole trader invoicing, answered.

How do I invoice as a sole trader in NZ?

Invoice under your own name or trading name. Include the date, a description of what you did, the total amount, and your bank account for payment. If you're GST registered, add your GST number, show GST at 15% as a separate line, and label the document Tax Invoice.

Do I need to charge GST as a sole trader?

Only if your annual turnover exceeds $60,000 in any rolling 12-month period. Below that threshold GST registration is optional. If you are not registered, do not charge GST and do not label your invoices Tax Invoice.

What goes on an invoice if I'm not GST registered?

Your name, invoice date, description of services, total amount in NZD, and your bank account. Do not show a GST number, do not add a GST line, and do not call it a Tax Invoice. Simply show the total amount owed.

Do I need an NZBN to send invoices?

No. Sole traders do not need an NZBN to invoice clients. You can invoice using your own name. An NZBN is only required if you register a business entity such as a company.

What is the GST threshold for sole traders in NZ?

$60,000 in taxable turnover in any rolling 12-month period. Once you exceed this you must register for GST with IRD. This is based on your total income, not profit.

How do I send an invoice as a sole trader in NZ?

Create a PDF invoice and email it to your client. TradieNotes generates a professional, IRD-compliant invoice from your job notes within seconds for $1. No accounting software, no monthly fees, no signup required.

Create your sole trader invoice

Snap your notes — professional invoice within seconds — $1

No signup · IRD compliant · NZ made · 10 free invoices with FREEBUNDLE15

Related guides

This guide is general information for NZ sole traders and is updated to reflect current IRD rules. It is not legal or tax advice. For advice specific to your situation, speak to your accountant or visit ird.govt.nz.