GST Invoice Requirements for NZ Tradies

What the IRD requires on a tax invoice

If you're GST-registered in New Zealand, every invoice you issue needs to be a valid tax invoice. The rules are straightforward but getting them wrong can cost you — and your customers — money.

The mandatory fields

A valid NZ tax invoice must include: the words "Tax Invoice", your name (or trading name), your GST registration number, the date, a description of what was supplied, the quantity or volume, the total amount charged, and the tax included. For invoices over NZD $200, you also need the recipient's name and address.

The $200 threshold

Invoices under NZD $200 can be simplified — you don't need the buyer's details, and you can state that the price includes GST rather than showing it separately. This is useful for small call-out fees or minor repairs.

Filing your GST returns

Most tradies file GST returns every two months. You can choose six-monthly filing if your turnover is under NZD $500,000. Your invoices are the primary records the IRD uses to verify your returns, so keeping them accurate and consistent matters.

Common mistakes

The most common mistake is not showing GST separately on invoices over $200. Another frequent issue is using your personal bank account instead of a business account — while not strictly an IRD requirement, it creates headaches at tax time and looks unprofessional.