How to Invoice in New Zealand: 2026 GST Invoice Guide

If you freelance, contract, or run a sole trader business in New Zealand, getting your invoices right is not optional — it is how you get paid and how you stay onside with Inland Revenue (IRD). The rules changed in recent years, and New Zealand no longer uses the old "tax invoice" terminology in the same way. This 2026 guide walks you through exactly what a compliant NZ invoice needs, when GST applies, and how to organise your billing so money lands in your account faster.

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The short answer: what a New Zealand invoice needs

What goes on your invoice depends on one thing: whether you are registered for GST.

• If you are GST-registered, your invoice must carry specific details IRD calls "taxable supply information" — including your GST number and how GST is applied.
• If you are not GST-registered, you do not charge GST and you do not show a GST number. Your invoice is a plain bill: who you are, what you did, and what is owed.

That single distinction shapes everything below, so let's start there.

Do you need to register for GST in New Zealand?

The GST rate in New Zealand is 15%. You are required to register for GST when your taxable turnover exceeds NZD $60,000 in any 12-month period — or when you reasonably expect it to. Importantly, that is a rolling 12-month window (past or projected), not just the financial year, and it is based on turnover (your total taxable sales), not profit.

If your turnover is under $60,000, you can register voluntarily, but you are not obliged to. Voluntary registration can make sense if most of your clients are GST-registered businesses (who simply claim the GST back), or if you have significant business purchases on which you'd like to claim GST credits. Otherwise, staying unregistered keeps your admin lighter and your prices lower for non-registered customers.

Rule of thumb: watch your trailing 12-month turnover. The moment you cross — or can see yourself crossing — $60,000, it's time to register and start charging GST.

Tax invoice requirements for GST-registered sellers

Once you're GST-registered, every invoice you issue needs to contain enough "taxable supply information" for your customer to claim GST. For a standard supply, your invoice should show:

• Your name (your trading name or legal name).
• Your GST number.
• The date of the supply or the invoice.
• A description of the goods or services provided.
• The quantity or amount supplied.
• The GST — either shown as a separate amount, or with a statement that the price includes GST (for example, "All prices include GST at 15%").

Supplies over NZD $1,000

For any supply of more than NZD $1,000, you must also include the buyer's details — their name and address, or another way to identify them (such as their company name or, where relevant, their GST number). For smaller supplies under $1,000, buyer details are not strictly required, though including them is good practice.

A simple GST invoice layout

Item	What to show
Seller	Your name + GST number
Buyer (over $1,000)	Client name + address / identifier
Date	Date of supply or invoice date
Description	What you supplied, with quantity/amount
Amounts	Subtotal, GST at 15%, total payable
Payment	Bank account, terms, due date

Don't build this by hand. Use our free New Zealand invoice generator to drop in your details and produce a GST-ready invoice with the 15% line calculated automatically.

Invoicing when you are NOT GST-registered

If you haven't crossed the $60,000 threshold and haven't registered voluntarily, your invoices are simpler. You do not charge GST and you do not show a GST number — doing either would be incorrect and misleading.

A clean non-GST invoice still needs to look professional and be easy to pay. Include:

• Your name and contact details.
• An invoice number and the date.
• A clear description of the work and the amount.
• The total due, your payment terms, and your bank account details.

That's it — no GST line, no tax number. If you later register, you simply start adding the GST details described above.

Keep your records (IRD wants seven years)

Whether or not you charge GST, IRD requires you to keep your business records — including copies of the invoices you issue and receive — for at least seven years from the end of the income year they relate to. That covers sales, purchases, receipts, and supporting documents, kept in either paper or electronic form.

The practical takeaway: save a copy of every invoice the moment you send it, name your files consistently, and back them up. A tidy archive turns tax time from a panic into a five-minute export. Generating invoices as PDFs you can store and re-download makes this effortless.

Payment terms and how to get paid faster

A compliant invoice still has to be paid. In New Zealand, the most common payment terms for freelancers and contractors are 7, 14, or 20 days — and shorter terms tend to get paid sooner. Here's how to organise your billing for faster cash flow:

1. Invoice promptly. Send the invoice the day the work is done, not at the end of the month. The clock on your payment terms only starts once the invoice lands.
2. State terms clearly. Put "Payment due within 14 days" and a hard due date on the invoice — vague terms invite vague payment.
3. Make paying easy. Bank transfer is the NZ default; include your account number prominently. If your clients prefer cards or are overseas, offering Stripe or PayPal-style online payment options removes friction.
4. Number every invoice. Sequential invoice numbers help both you and your client track what's been paid.
5. Send reminders. A polite nudge a day before the due date, and again the day after, recovers most late payments without awkward phone calls.

Consistency matters more than any single tactic. Clean, professional, on-time invoices signal that you run a real business — and clients pay real businesses faster.

Frequently asked questions

What is the GST rate in New Zealand in 2026?

GST is charged at 15% on most goods and services. You only charge it if you are GST-registered.

When must I register for GST?

When your taxable turnover exceeds NZD $60,000 in any 12-month period, or when you reasonably expect it to. Below that, registration is voluntary.

Do I need a GST number on my invoice if I'm not registered?

No. If you are not GST-registered, you must not charge GST or display a GST number. Your invoice is a standard bill with no tax line.

Do I have to include my client's details on every invoice?

You must include the buyer's name and address (or another identifier) for any supply over NZD $1,000. For smaller supplies it's optional, but it's still good practice.

How long do I keep my invoices?

Keep all business records, including invoices, for at least seven years from the end of the relevant income year, as required by IRD.

Create your New Zealand invoice in minutes

You don't need accounting software or a template you'll fight with in a spreadsheet. Whether you're GST-registered or not, the fastest way to send a correct, professional NZ invoice is to let a tool handle the layout and the maths for you.

Generate your free New Zealand invoice now with the 15% GST line built in — or start with our main invoice generator if you bill clients in other countries too. No sign-up, no cost, ready to download and send today.