How to invoice in New Zealand: what a compliant invoice must show
The fields a New Zealand invoice needs, how to number and date it, when to show GST, the e-invoicing rules, and how to fix a mistake with a credit note.
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Updated for 2026
Last reviewed September 2026
What every invoice must show
Whatever your trade, these fields are the minimum:
The word Invoice (or Tax Invoice where you charge GST) and a unique sequential number.
Issue date and, for services, the date or period of supply.
Your business name, address and IRD number; your registration number if you have one.
The client's name and address, and their IRD number when they are a registered business.
One line per item or service: description, quantity, unit price and line total in NZD.
Subtotal, GST rate and amount (or a statement that none was charged), and the total due.
Payment terms, due date and bank details.
In New Zealand specifically:
Since 2023 taxable supply information replaces the formal tax invoice: seller's name and GST number, date, description, and the GST amount for supplies over $200.
Numbering and dates
Numbers must run in sequence with no gaps or repeats; Inland Revenue (IRD) checks for both. Use a prefix per year or series if it helps (2026-001), but never reissue a number. The issue date fixes the tax period the sale falls into, so date the invoice when you send it, not when the work started.
Showing GST
Only registered businesses charge GST. If you are registered, show the rate and the amount as separate lines; if you are not, do not show a GST line and say so on the document. Charging GST without registration is an offence in most countries, and clients' accountants will spot it.
Electronic invoicing in New Zealand
There is no business-to-business mandate. The obligations sit on government agencies: those handling more than 2,000 domestic trade invoices a year had to be able to send and receive Peppol e-invoices by 1 January 2026, and must pay 95% of e-invoices within five working days against ten for other invoices. From 1 January 2027 agencies must require suppliers with revenue above $33 million to send e-invoices, applied through new and renewed contracts rather than as a hard cutover.
Many countries now require invoices to be issued through, or reported to, an official electronic system. Where New Zealand does, the PDF you make here is a working document for quotes, proformas and internal records, and the fiscal invoice comes from the official system. Where it does not, an emailed PDF is a valid invoice.
Getting paid
State the due date, not just the terms. Put the bank details on the invoice and ask for the invoice number as the payment reference. Send the PDF on the day the work finishes; late invoices are paid late. A proforma up front is the cleanest way to ask for a deposit.
Fixing a mistake
Never edit or delete an invoice you have sent. Issue a credit note that references the original number, states the reason and reverses the same GST, then issue a new invoice if needed. The New Zealand credit note generator does this.
Questions people ask
Do I need to be registered to send an invoice?
You need a IRD number; registration for GST is only needed if you charge it. Many small businesses invoice without charging GST.
Can I invoice in a foreign currency?
Usually yes for export clients, but Inland Revenue (IRD) generally wants the GST amount, and sometimes the total, shown in New Zealand Dollar at the official rate on the invoice date. Show both.
Is a PDF invoice legally valid in New Zealand?
Where New Zealand has no mandatory e-invoicing, yes: an emailed PDF with the required fields is a valid invoice. Where electronic issuance is required, the official system's document is the fiscal invoice and the PDF supports it.
What is the difference between an invoice and a receipt?
An invoice asks for payment and creates the debt; a receipt confirms payment received. Issue the invoice first, then a receipt or a marked-paid copy when the money arrives.
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Inland Revenue (IRD) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Inland Revenue (IRD).
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Tools for New Zealand
Invoices, quotations, purchase orders, credit notes and waybills in NZD, with GST and the IRD number on the document. Plus a GST calculator and a salary tax calculator. Everything runs in your browser and nothing is uploaded.