How to invoice in New Zealand
Like Australia, New Zealand requires the words "Tax invoice" on the document itself. It also needs the supplier's name and GST number, the invoice date, a description of the goods or services, and the GST amount, or a statement that the price includes GST. For supplies over NZD 1,000 the buyer's name and address are also required. GST-registered businesses charge 15% GST on most taxable supplies; registration is compulsory once turnover exceeds NZD 60,000 a year.
| New Zealand at a glance | Detail |
|---|---|
| Currency | NZD ($) |
| Standard GST | 15% |
| Tax ID | GST Number |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Public sector only |
Tax ID format: GST number of 8 or 9 digits, usually written in groups (e.g. 123-456-789). It is the same number as the entity's IRD number..
What New Zealand invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and GST Number
- The client's name and address (and their GST Number for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per GST rate, the rate(s) applied and the GST amount
- The total payable, in NZD
- Payment terms, the due date and how to pay (bank name, IBAN/account)
- The words "Tax invoice"
- GST amount, and whether listed prices are GST-inclusive
- NZBN (New Zealand Business Number), used for Peppol e-invoicing
GST & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made New Zealand GST notes such as:
- GST at 15% has been added to all taxable supplies on this invoice.
- Zero-rated supply for GST purposes — export of goods or services (0%).
- GST reverse charge may apply to certain imported services received by the recipient.
E-invoicing in New Zealand
E-invoicing runs on the Peppol network and is government-led. Under Government Procurement Rule 44, central government agencies must be able to send and receive Peppol e-invoices from January 2026 (and pay e-invoices within 5 business days). Large suppliers — entities whose total revenue exceeds NZD 33m in each of the two preceding accounting periods — must send e-invoices to government buyers from 1 January 2027. It remains voluntary for general B2B and B2C, with no real-time reporting — GST is still filed via periodic returns.
Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Inland Revenue Department (IRD / Te Tari Taake) before you rely on it. This page is general guidance, not tax advice.
Payment terms in New Zealand
Terms are commonly net 30, though many New Zealand businesses invoice on a "20th of the month following" cycle. Payment is usually by direct bank transfer to a NZ account, with the invoice number quoted as the reference.
Questions about invoicing in New Zealand
The standard GST rate is 15%, unchanged since 1 October 2010, and it applies to most goods and services. Exports of goods and services are generally zero-rated (0%).
If you are GST-registered, yes — your 8 or 9 digit GST number (the same as your IRD number) must appear on tax invoices. Registration is compulsory once your turnover exceeds NZD 60,000 in a 12-month period.
Not for general business-to-business trade. E-invoicing is government-led on the Peppol network: under Government Procurement Rule 44, agencies must be able to send and receive e-invoices from January 2026, and large suppliers (revenue over NZD 33m) must e-invoice government from 1 January 2027, while B2B stays voluntary.
Make an invoice for New Zealand, free.
NZD and 15% GST already set, on A4 paper. No signup, no watermark.
Make an invoice for New Zealand