- Last updated
- September 2026
- Applies to
- NZ sole traders, contractors, tradies and small businesses
In New Zealand, invoices issued by GST-registered businesses must contain "taxable supply information" (TSI). The details required depend on the value of the sale: $200 or less, $200 to $1,000, or over $1,000. Quotes have no fixed legal format. However, a quote is generally treated as a fixed-price offer, and residential building work of $30,000 or more requires a written contract.
Quick answer
A compliant New Zealand invoice from a GST-registered business must show:
- the seller's name or trade name
- the invoice date or time of supply
- a description of the goods or services
- the total amount payable
For sales over $200, it must also show:
- the seller's GST number
- the GST amount, or a clear statement that the total includes GST
For sales over $1,000, it must also show:
- the buyer's name
- one further identifier for the buyer: address, phone number, email, trading name, NZBN or website
Key definitions
- Taxable supply information (TSI)
- The set of details Inland Revenue requires as evidence of a GST-registered sale or purchase. TSI replaced the term "tax invoice" on 1 April 2023. It can be held in one document or across several records, such as an invoice plus a contract or bank statement.
- Supply correction information
- The new term for credit notes and debit notes. You issue it when the price, GST or details on an earlier invoice change.
- Buyer-created taxable supply information
- An invoice created by the buyer instead of the seller. Common in agriculture and some contractor arrangements. It no longer needs IRD approval, but the parties must agree to it.
- Quote
- A fixed-price offer to do specific work. Once the customer accepts, you generally can't charge more unless the scope changes and the customer agrees.
- Estimate
- Your best guess of the likely cost. The final price can differ, but it shouldn't be significantly higher without warning the customer first.
What must a GST invoice include in New Zealand?
| Required information | $200 or less | $200.01 – $1,000 | Over $1,000 |
|---|---|---|---|
| Seller's name or trade name | ✅ | ✅ | ✅ |
| Date of invoice or time of supply | ✅ | ✅ | ✅ |
| Description of goods or services | ✅ | ✅ | ✅ |
| Total amount payable | ✅ | ✅ | ✅ |
| Seller's GST number | — | ✅ | ✅ |
| GST shown (amount, or "includes GST" statement) | — | ✅ | ✅ |
| Buyer's name | — | — | ✅ |
| One buyer identifier (address, phone, email, trading name, NZBN or website) | — | — | ✅ |
For supplies over $200, the GST can be shown in either of two ways: the total including GST with a statement that GST is included, or the amount excluding GST, the GST amount, and the total including GST.
Do invoices still need to say "Tax Invoice"?
No. Since 1 April 2023, the words "Tax Invoice" are no longer legally required. Many businesses still use them because customers recognise the term, and that's fine.
When do I have to provide an invoice?
For supplies over $200, you must provide taxable supply information to a GST-registered buyer within 28 days of their request, unless you both agree a different timeframe. In practice, most businesses invoice as soon as the work is done, and that's also the best way to get paid.
How long must I keep invoices and quotes?
Keep invoices, supply correction information and supporting records for at least seven years. Digital records are fine as long as they are complete and can be accessed if Inland Revenue asks for them.
What if I'm not GST registered?
If you're not GST registered, you must not charge GST or show a GST number on your invoices. You must register once your turnover exceeds, or is expected to exceed, $60,000 in a 12-month period. An invoice from a non-registered business should still clearly show your name, the date, what was supplied, the amount owed, and how to pay.
Are there extra rules for companies?
Yes. Under the Companies Act 1993, a limited company must state its full company name, including "Limited", on invoices and other documents that create legal obligations. A trading name alone isn't enough.
What must a quote include in New Zealand?
There is no prescribed legal format for a quote. A good NZ quote should include your business name and contact details (plus GST number if registered), the customer's name and job address, a quote number and date, a clear scope of work including exclusions, an itemised or summarised price with GST shown, how long the quote is valid, payment terms and deposit requirements, how variations will be priced and approved, and how the customer accepts the quote.
Should prices to consumers include GST?
Yes. Prices shown to consumers should include GST. The Commerce Commission treats GST-exclusive pricing to consumers as potentially misleading under the Fair Trading Act 1986. For business customers, showing prices excluding GST is common, as long as it is clearly labelled.
Is a quote legally binding?
Once a customer accepts it, a quote generally forms a contract at the quoted price. An estimate does not fix the price, but the final cost shouldn't significantly exceed it without the customer being told. If no price is agreed at all, the Consumer Guarantees Act 1993 requires that consumers are charged a reasonable price.
What extra rules apply to building and construction work?
For residential building work of $30,000 or more (including GST), the Building Act 2004 requires a written contract with prescribed minimum content, plus a checklist and disclosure statement given to the client before signing. For payment claims under the Construction Contracts Act 2002, the claim must be in writing, identify the contract and claim period, describe the work and state the amount claimed and due date, say it is made under the Construction Contracts Act 2002, and — when sent to a residential occupier — include the prescribed information explaining their rights.
What about e-invoicing?
E-invoicing sends invoices directly between accounting systems over the Peppol network. It is not mandatory for business-to-business invoicing in New Zealand. However, since January 2026, major government agencies must be able to receive e-invoices and aim to pay them within 5 business days (versus a 10-business-day target for invoices sent by other means). If you supply government agencies, e-invoicing can get you paid faster.
Compliance checklist
Invoices
- Business name (full legal name if a company)
- GST number (if registered and the sale is over $200)
- Invoice date and unique invoice number
- Clear description of work or goods
- GST amount, or "includes GST" statement
- Buyer name and one identifier (sales over $1,000)
- Total due, due date and payment details
- Records stored for 7 years
Quotes
- Scope, exclusions and assumptions
- GST-inclusive price for consumers
- Validity period
- Payment and variation terms
- Building Act checklist, disclosure and written contract (residential building work of $30k+)
FAQ
Can a bank statement count as an invoice record?
Yes, in part. Taxable supply information can be spread across several records, such as a contract plus a bank statement, as long as together they contain all the required information.
Do I need to include the customer's address on every invoice?
Only for sales over $1,000. Even then, an email address, phone number, trading name, NZBN or website can be used instead.
Do I need an NZBN on my invoices?
No, it isn't required. It is useful for e-invoicing and can serve as the buyer identifier on invoices over $1,000.
Can I charge late payment fees?
Only if the customer agreed to them in your terms before the work started. The fee must be a reasonable estimate of your costs, not a penalty.
How NZInvoicer helps
NZInvoicer calculates GST automatically (15% by default, adjustable in Settings), applies sequential numbering to every quote and invoice, and carries your GST number and business details onto every document once you've entered them in Settings. Customer details are pulled in automatically from your saved customer records, and your full quote and invoice history stays stored in your account for as long as you need it.
This guide is general information, not legal or tax advice. Check ird.govt.nz, consumerprotection.govt.nz and building.govt.nz for current requirements.