Invoice Calculator

A valid New Zealand tax invoice must contain specific information required by the Goods and Services Tax Act 1985. For invoices where the GST-inclusive amount is over $1,000, the invoice must show: the words "tax invoice" prominently; the supplier's name and address; the supplier's GST registration number; the date of the invoice; a description of the goods or services supplied; the quantity or volume supplied; the price excluding GST; the GST amount; and the total price including GST. For supplies between $50 and $1,000 (inclusive), a simplified tax invoice is sufficient — this still requires the supplier's name, GST number, date, description of supply, and GST-inclusive price (with a statement that GST is included). For supplies under $50, no tax invoice is required. Without a valid tax invoice, your GST-registered customer cannot claim a GST input tax credit for the purchase. Source: IRD — Tax Invoices (ird.govt.nz/gst/tax-invoices).

In New Zealand, a tax invoice and a receipt serve different purposes under GST law. A receipt acknowledges payment but does not necessarily contain the information required for a GST claim. A tax invoice is required for any GST-registered buyer to claim a GST input tax credit for purchases over $50. For purchases under $50, no tax invoice is required and the GST claim can be supported by other documentation. For supplies between $50 and $1,000, a simplified tax invoice is sufficient. For supplies over $1,000, a full tax invoice with all required fields must be issued. The obligation to issue a tax invoice lies with the supplier (the seller), not the buyer. Invoices must generally be issued within 28 days of the supply. For recurring services (such as monthly rent or subscriptions), a supplier may issue periodic invoices. If a buyer requests a tax invoice and the supplier does not provide one within 28 days, the buyer can apply to IRD for a buyer-created invoice. Source: IRD — GST Tax Invoices (ird.govt.nz/gst/tax-invoices).

When providing goods or services to overseas clients (outside New Zealand), the supply is generally zero-rated for GST purposes under the Goods and Services Tax Act 1985. This means you charge 0% GST on the invoice — not 15% — but you can still claim GST credits on your business expenses related to that supply. Zero-rating applies when: goods are physically exported from New Zealand; services are performed for a non-resident who is outside New Zealand when the services are performed; or the supply meets another qualifying zero-rate criterion. The invoice should clearly state the GST-exclusive amount, show a GST rate of 0%, and note that the supply is zero-rated. You must keep documentation proving the supply was made to an overseas recipient. If you incorrectly charge 15% GST to an overseas client, they cannot claim it back (they are not NZ GST-registered), and you have overcollected. Source: IRD — Zero-Rating of Exports (ird.govt.nz/gst/tax-invoices).

A credit note is a document issued by a supplier to a GST-registered buyer to correct or cancel a previously issued tax invoice. In New Zealand, credit notes are required when: goods are returned and a refund is issued; a pricing error is corrected after an invoice has been issued; a discount is applied after the original invoice; or a supply is cancelled. The credit note must clearly state that it is a credit note (not a tax invoice); reference the original tax invoice number and date; show the supplier's GST number; describe the goods or services being credited; and show the GST-exclusive amount, the GST amount, and the total credit. Both the supplier and the buyer must adjust their GST returns in the period the credit note is issued. The supplier reduces their output tax, and the buyer reduces their input tax claim by the corresponding amount. Source: IRD — Adjustments to GST Returns (ird.govt.nz/gst/tax-invoices).