Invoicing terms used in New Zealand
Glossary entries that apply in New Zealand. Each links to the relevant country page and to the related global terms.
Other regions
New Zealand applies a broad GST of 15% with no reduced rates, one of the simplest consumption taxes anywhere. Registration is required once turnover passes NZD 60,000 in a 12-month period, and the GST number is the business’s IRD number. Since the 2023 reform the old “tax invoice” is now “taxable supply information”: for supplies over NZD 1,000 you must record the seller’s name, address, and GST number, the date, a description, and the GST-inclusive total. The label “tax invoice” is no longer legally mandatory.