Do I need to be GST-registered to invoice?

No. Only businesses with annual turnover of $60,000 or more must register for GST. Smaller businesses can (and many do) invoice without GST. If you are not GST-registered, you must not charge or show GST on invoices.

What is the current GST rate?

The standard GST rate in New Zealand is 15%. Certain supplies are zero-rated (e.g. exports of goods and services, financial services provided to non-residents) and a few are exempt (e.g. financial services to residents, residential rentals).

What goes on a tax invoice?

For supplies over $200 to a GST-registered recipient: the words "tax invoice" (not strictly required since 1 April 2023 but good practice), supplier name and GST number, recipient name and address, date of supply, description, quantity, and GST-inclusive amount with GST separately stated. For supplies over $1,000, additional detail is required.

How long do I need to keep invoices?

Under the Tax Administration Act 1994 and the Companies Act 1993, business records including invoices must be kept for at least seven years. Digital copies are acceptable provided they are legible and can be produced on request.

Can I charge interest on overdue invoices?

Yes, provided the interest clause is clearly communicated (typically in supply terms or on the invoice) and the rate is reasonable. Typical rates for commercial invoices are 2% per month or the IRD’s use-of-money interest rate plus a margin.

Do invoices have to be numbered sequentially?

Not strictly by GST law, but sequential numbering is strongly recommended for audit, bookkeeping, and GST return purposes. Missing numbers raise Inland Revenue questions.

Can I issue invoices electronically?

Yes. PDF invoices by email are fully valid. E-invoicing using the Peppol standard is increasingly used in New Zealand for B2B and government supplies.

FinanceNZ

Invoice Template

An invoice is the document that demands payment for goods or services supplied. Use our free GST-compliant New Zealand invoice template to bill professionally, meet IRD tax invoice requirements, and get paid faster.

Create Your Tax Invoice

Free to useInstant PDFNo account required

PDF (free) + editable Word (.docx) with Expert

INVOICE

INV-2026-004

Ref: PO-PRG-2026-089

Tui Web Solutions Ltd.

12 Taranaki Street, Wellington 6011

INVOICE DATE

1 April 2026

PAYMENT DUE

21 April 2026

PAYMENT TERMS

Net 20

CURRENCY

NZD

FROM

Tui Web Solutions Ltd.

Tax ID: GST: 123-456-789

12 Taranaki Street, Wellington 6011

accounts@tuiweb.co.nz

+64 4 555 0123

BILL TO

Pohutukawa Retail Group Ltd.

Tax ID: GST: 987-654-321

Attn: Finance Department

89 Queen Street, Auckland CBD, Auckland 1010

SERVICES / GOODS

Description	Qty	Unit Price	Amount
Website Redesign — Discovery and UX Phase	1	$4,500.00 NZD	$4,500.00 NZD
Front-End Development (40 hours @ $125/hr)	40	$125.00 NZD	$5,000.00 NZD
SEO Optimisation Package	1	$850.00 NZD	$850.00 NZD
Hosting Setup and Domain Configuration	1	$350.00 NZD	$350.00 NZD

Subtotal	$10,700.00 NZD
GST (15%)	$1,605.00 NZD
TOTAL DUE	$12,305.00 NZD

Notes and Payment Instructions
Thank you for your business. Payment by internet banking preferred.
Payment Details: Bank: ANZ New Zealand · Account: 01-1234-5678901-00 · Reference: INV-2026-004
Please include the invoice number as payment reference.
GST is charged at 15% in accordance with the Goods and Services Tax Act 1985 (GSTA 1985). GST Number: 123-456-789

Available as a print-ready PDF or an editable Microsoft Word (.docx) file.

What Is an Invoice?

An invoice is a commercial document issued by a supplier to a buyer recording the details of goods or services supplied and demanding payment. In New Zealand, invoices serve two purposes: they are the contractual demand for payment under ordinary commercial law, and they are tax invoices for GST-registered businesses under the Goods and Services Tax Act 1985.

From 1 April 2023, the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 introduced the concept of "taxable supply information" (TSI), replacing the old tax invoice rules. The new rules require GST-registered suppliers to provide buyers with prescribed information at prescribed times, with more flexibility about how the information is supplied. Doxuno’s invoice template captures all the required fields.

A professional invoice clearly identifies the supplier (including NZBN and GST number), the buyer, a unique invoice number, the date, a clear description of what is being supplied, the amount (with GST separately identified), and the payment terms. It is the foundation of accounts receivable, and clear, consistent invoicing is one of the strongest predictors of healthy cashflow.

What's Covered in This Template

Our invoice template includes every field required for a GST-compliant New Zealand tax invoice (now known as taxable supply information).

Supplier Details

Business name, NZBN, GST number (IRD number), address, and contact details.

Buyer Details

Customer name or business name, address, and GST number where relevant.

Unique Invoice Number

Sequential invoice number for audit trail and cross-reference.

Invoice and Due Dates

Date of supply, date of issue, and payment due date.

Description of Supply

Clear, itemised description of goods or services supplied.

Quantity and Unit Price

Hours, units, or quantity supplied and the price per unit.

GST Breakdown

Amount excluding GST, GST amount at 15% (standard rate), and total including GST.

Zero-Rated or Exempt Supplies

Clear identification of zero-rated supplies (e.g. exports) and exempt supplies where applicable.

Payment Terms

Payment period (e.g. 14 days, 20th of the month following), accepted payment methods, and bank details.

Late Payment Terms

Any interest or fees on overdue amounts, consistent with the Credit Contracts and Consumer Finance Act 2003.

Purchase Order Reference

Customer’s PO number for easy matching on the buyer’s side.

Professional Presentation

Clean, professional layout that reinforces your brand and encourages prompt payment.

How to Create an Invoice

Generate a GST-compliant invoice in minutes using the step-by-step form.

1
Enter Supplier and Customer Details
Provide your business name, NZBN, GST number, and the customer’s name and address.
2
Set Invoice Number and Dates
Assign a unique invoice number and specify the invoice date and payment due date.
3
Add Line Items
List each item or service with description, quantity, unit price, and GST treatment.
4
Review Totals and GST
Check the subtotal, GST, and total. Confirm zero-rated or exempt status where applicable.
5
Set Payment Details and Download
Enter your bank account, payment terms, and any late-payment policy, then download the PDF.

Why Doxuno documents are different

Four things that make our templates more thorough than AI-generated drafts and more current than static template libraries.

Accurate

Country-specific legal content

Drafted with legal expertise for each jurisdiction, far more thorough than AI-generated drafts that copy generic clauses across borders.

Always current

Always current with the law

Templates carrying statute references are continuously updated as the law changes. Your document always reflects the current legal framework.

Free PDF

Print-ready PDF

Free to download. Vector text, embedded fonts, statute citations baked in. Print, sign, file. Ready for any signing flow including electronic signature.

Word · .docx

Editable Word (.docx)

Continue editing in Word after download. Add custom clauses, reuse the template for similar agreements, or share with a colleague for collaborative review.

Requires Expert one-time unlock or any paid Doxuno subscription.

Legal Considerations

New Zealand invoicing is governed by the Goods and Services Tax Act 1985 and supported by general contract law.

This template is for informational purposes only and does not constitute tax or legal advice. For complex GST situations (imported services, mixed supplies, reverse charge), consult a chartered accountant or tax adviser.

GST-compliant under NZ tax law

Taxable Supply Information (from 1 April 2023)

Under sections 19E and 19F of the Goods and Services Tax Act 1985, GST-registered suppliers must provide taxable supply information to GST-registered recipients for supplies over $200. For supplies over $1,000, additional information is required including recipient details. Records must be kept for seven years. These rules replace the old "tax invoice" terminology but the substance of the requirement is very similar.

Fair Trading Act 1986

Sections 9 and 13 of the Fair Trading Act 1986 prohibit misleading and deceptive conduct and false representations in trade. Invoices that misdescribe goods, overstate quantities, or charge for services not supplied can breach these provisions and expose the supplier to Commerce Commission action under section 40 and civil remedies under section 43.

Interest on Overdue Amounts

Contract-based interest on overdue invoices is enforceable provided it is clearly stated in the supply terms or invoice and the rate is not penal. The Credit Contracts and Consumer Finance Act 2003 applies where the supply is to a consumer and unpaid amounts constitute a credit contract — disclosure and rate limitations may apply. For business-to-business supplies, reasonable interest rates are generally enforceable.

Debt Recovery

Unpaid invoices can be recovered through the Disputes Tribunal (up to $30,000), the District Court (up to $350,000), or the High Court for higher-value claims. The Construction Contracts Act 2002 provides specific adjudication processes for construction-related invoices. Issuing a formal statutory demand under the Companies Act 1993 section 289 is a common step for corporate debtors.

Frequently Asked Questions

Invoice Like a Pro

Create a professional, GST-compliant New Zealand invoice in minutes. Clean layout, correct tax details, faster payment.

Create Your Tax Invoice Browse All Templates

Free PDF · Editable Word with Expert · No account required