Taxable supply information NZ: what changed from 1 April 2023

What taxable supply information is

On IRD’s taxable supply information for GST page, the new laws from 1 April 2023 replaced the old requirement to use tax invoices with a more general duty to provide and keep certain records. The definition of a taxable supply, and how you calculate 15% GST, did not change. Only invoicing and record keeping rules changed.

IRD describes taxable supply information as the minimum set of records needed to support the figures in your GST returns. Those records no longer have to sit in one physical document. Invoices, bank statements, supplier agreements, contracts, and accounting system data can work alone or in combination. The same idea is set out in GST guide IR375 and in the Goods and Services Tax Act 1985 as amended.

If you still need day to day add or remove maths while you invoice, use the free GST calculator. To build a document that carries the usual seller, buyer, and GST fields, use the GST invoice generator.

Old terms and new terms

IRD publishes a simple rename table. Practices that already met the old tax invoice rules will generally meet the new rules.

You do not have to rewrite every PDF label overnight. IRD says you may keep providing taxable supply information in a single document marked “Tax Invoice”. Many accounts payable systems still look for those words, so keeping the familiar heading is fine.

Taxable supply information requirements by value

What you must show depends on the value of the supply (including GST) and the type of supply. IRD’s interactive tables live under how taxable supply information for GST works. Amounts of money must be expressed in New Zealand dollars.

Supplies of $200 or less

For sales of $200 or less (including GST), IRD says you do not need to provide taxable supply information to the buyer. Both you and a GST registered buyer must still keep your own records of the transaction.

Minimum details to keep:

• Seller’s name or trade name
• Date of invoice, or the time of supply if no invoice is issued
• Description of the goods or services
• The consideration (amount) for the supply

Buyer details are not required at this level. The low value band is now $200 (including GST), which is higher than the old $50 reduced information threshold that applied under the previous tax invoice rules.

Supplies more than $200 and up to $1,000

You need everything from the low value list, plus:

• Seller’s GST number
• Payment information that shows GST clearly: either the GST exclusive amount, the GST amount, and the GST inclusive amount; or the GST inclusive amount plus a statement that GST is included when the standard rate applies to all listed goods or services

Buyer details are still not required in this band. Missing GST numbers on mid value invoices is one of the traps covered in 10 common GST mistakes in NZ.

Supplies more than $1,000

Add buyer identification when the buyer is GST registered. IRD accepts the buyer’s name plus one or more of:

• Address (physical or postal)
• Phone number
• Email address
• Trading name, if different from the buyer’s name
• New Zealand Business Number (NZBN)
• URL for their website

Seller name or trade name, GST number, date (or time of supply), description, and GST payment particulars still apply.

The 28 day rule

For supplies over $200, taxable supply information must be provided to GST registered buyers within 28 days of a request, or by another date the parties agree. IRD also says taxable supply information for a supply should only be provided once. If the buyer loses their copy, you can send another. You do not need to mark it as a copy.

Contractors who invoice clients often hit this when a customer’s accounts team asks for documents after month end. Pair clean TSI with the right accounting basis in invoice basis vs payments basis, and with filing steps in how to file your GST return in myIR.

Flexible formats and eInvoicing

Under the old rules many teams chased a single paper tax invoice. Under the new rules, IRD expressly allows information held across systems. That is why supplier master data (legal name and GST number collected once) can support later invoice processing, as long as date, description, and GST amounts are also available.

Sellers can also provide taxable supply information by automated direct exchange between software systems, including PEPPOL eInvoicing. IRD points readers to the New Zealand Government eInvoicing material for that channel. A PDF titled Tax Invoice remains valid if it holds the required fields.

Claiming GST: what buyers must hold

You need taxable supply information to claim GST on purchases that relate to your taxable activity. For costs of $200 or less, basic records can be enough (seller name, date, description, amount). For higher values, hold the fuller set before you claim. IRD’s claiming rules still sit on top of that: you claim only to the extent the cost is used in making taxable supplies.

Staff expense claims often land in the low value band. See claiming GST on staff reimbursements for the employer side. Broader expense topics sit in the Business and Expenses GST category.

Supply correction information (old credit and debit notes)

From 1 April 2023, debit notes and credit notes were replaced by supply correction information. A seller must provide it to correct an error in the original taxable supply information, or an incorrect amount already reflected in a GST return. It does not matter whether the buyer has already paid.

IRD examples include cancelled or changed orders, returned goods, undelivered goods, wrong descriptions, wrong seller or buyer details, wrong dates, GST at the wrong rate, or an incorrect GST amount.

Supply correction information must include:

• Seller’s name (or trade name) and GST number
• Date the correction was provided
• Details identifying the original taxable supply information (for example an invoice number)
• The correction, including any correction to the tax charged

Provide it once for that supply (copies are fine if lost). You generally do not need supply correction information for a discount or rebate already agreed in writing or set out in the original taxable supply information. Include the correction in the GST return for the period it was provided. Ecommerce refunds and returns are walked through in GST on returns and refunds. If the return itself was wrong for another reason, see how to correct GST return errors.

Buyer created taxable supply information

Where both parties agree, a GST registered buyer can create the taxable supply information for purchases from a GST registered seller. IRD’s buyer created page says you do not need Inland Revenue approval for new arrangements.

It is useful when the buyer sets the price (for example an abattoir pricing stock after weighing) or when a buyer wants one standard document format across many small suppliers.

Rules in short:

• Both parties must be GST registered
• They must agree that only the buyer provides the taxable supply information
• They must record reasons for the agreement if it is not already in their normal terms of trade
• Both must keep a copy
• The document must show standard taxable supply information, both GST numbers, and GST on the gross supply

IRD may invalidate an agreement if the parties do not comply or fail to record reasons where required. Arrangements approved by IRD before 1 April 2023 can continue.

Agents and employee purchases

On IRD’s agents page, a GST registered agent may provide or receive taxable supply information for a GST registered client. The agent’s name and GST number can appear on the document. The agent must keep the client’s name, address, and GST number for each sale or purchase. The client cannot also issue taxable supply information for the same sale. The same pattern applies to supply correction information. Commission patterns are covered in agents and commissions GST.

If an employee buys goods or services for an employer, the employer can usually claim GST only where they reimburse the exact cost, they are GST registered, and taxable supply information shows the employee’s name and address. Allowances are different: IRD says you cannot claim GST on an allowance paid to cover expenses.

Secondhand goods and imported services

Secondhand goods credits use a different information set from ordinary taxable supply information. IRD’s table for secondhand goods (for claims on supplies over $200) looks for seller name and address, supply date, description, quantity or volume, and consideration. Detail sits in GST on second hand goods NZ.

Imported goods and services have their own IRD table. For reverse charge style imported services, records can also need amounts that represent salary or wages, or interest, paid to employees or commonly owned group companies. See GST on imported services: the NZ reverse charge rules.

How long to keep records

IRD record keeping guidance says keep all records, including electronic records, for at least 7 tax years. Records should be in English or Māori unless IRD approves another language. If you store records offshore or in the cloud, you or your provider may need IRD approval.

Practical checklist for NZ businesses

• Map your invoice templates to the three value bands, especially buyer identifiers over $1,000.
• Keep collecting GST numbers at supplier setup so mid value claims are not blocked later.
• Answer GST registered buyer requests within 28 days for supplies over $200.
• Use supply correction information for returns, price changes, and GST amount errors.
• Train accounts payable to accept compliant documents that are not labelled Tax Invoice.
• Retain everything for 7 tax years.

New registrants should also work through how to register for GST in NZ and the new business GST compliance roadmap. Wider basics live in the GST Basics Guide category and the ultimate guide to GST in New Zealand. Contractors billing clients can start with GST for contractors basics.

Common mistakes to avoid

• Assuming the document title alone makes a claim valid or invalid
• Leaving GST numbers off supplies over $200
• Claiming GST where the seller was not registered or the supply was not taxable
• Forgetting buyer identifiers on supplies over $1,000
• Using the 3 ÷ 23 reverse method incorrectly when you only need add GST maths on exclusive prices
• Losing records before the 7 year period ends

If a late return or late payment is already the problem, estimate exposure with the late GST penalty calculator.

FAQs

Do I still need the words Tax Invoice on my documents?

No. From 1 April 2023 IRD does not require those words. You can still use that label. What matters is that the required taxable supply information is present.

What are the taxable supply information thresholds in NZ?

Requirements depend on the value of the supply including GST: $200 or less; more than $200 and up to $1,000; and more than $1,000. More detail is needed as the value rises.

How quickly must I provide taxable supply information?

For supplies over $200, provide it to a GST registered buyer within 28 days of a request, or by another date you both agree.

What replaced credit notes and debit notes?

Supply correction information. It corrects earlier taxable supply information or an incorrect GST amount in a return.

How long must I keep GST records in New Zealand?

At least 7 tax years, including electronic records, unless IRD tells you otherwise for a specific situation.

Sources and verification

Last full check: 25 August 2026. This page was matched to IRD taxable supply information for GST, how taxable supply information works, supply correction information, buyer created taxable supply information, agents issuing or getting taxable supply information, IRD record keeping, GST guide IR375, and the Goods and Services Tax Act 1985 on legislation.govt.nz.

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