Writing an invoice in New Zealand requires more than filling in an amount and sending it. The rules around tax invoices and required fields are specific; getting them wrong creates problems for both you and your customers, such as missed goods and services tax (GST) claims, compliance issues, and delayed payments.

Below, we’ll cover how to write an invoice in New Zealand, common mistakes businesses make, and how invoicing software handles the whole process in one place.

Highlights

• New Zealand’s invoicing requirements are tied directly to GST registration status and transaction value.

• Missing details, such as your GST number or the invoice date, are common causes of problems for both sender and recipient.

• Invoicing software can automate tax calculation, payment collection, and reconciliation in a single workflow built to meet New Zealand tax invoice requirements.

When do New Zealand businesses need an invoice?

An invoice is a formal request for payment that records what was supplied, how much it cost, and when payment is due. In New Zealand, invoices are both a commercial record and, in many cases, a tax document.

GST-registered businesses have to follow specific invoicing rules. If your business is GST-registered and a supply exceeds $200 NZD (including GST), you must provide taxable supply information within 28 days of a buyer’s request or by an alternative date agreed to by both parties. For sales over $1,000 NZD, taxable supply information must include additional details about the buyer.

Services billed on credit terms often involve invoices too. Consultants, contractors, designers, and tradespeople use invoices to bill for time and deliverables, which include the amount owed, due date, and payment terms.

In some industries, such as farming or forestry, the buyer creates the invoice on the supplier’s behalf (known as buyer-created taxable supply information). This is typically because the purchaser knows the value of the goods before the seller does. RCTIs require an agreement between both parties.

How do you write an invoice in New Zealand?

The fields your invoice must include depend on the transaction amount and whether you’re GST-registered. Inland Revenue doesn’t prescribe a specific layout, but the requirements scale up as the invoice value increases.

Invoices of $200 NZD or less require:

• Seller’s details: Your name or trading name

• Date: The date the invoice was issued

• Description: A description of the goods or services supplied

• Total amount: The total payable, including GST

Invoices above $200 NZD and up to $1,000 NZD require all of the invoice details listed above, plus your GST registration number and the GST amount. Either list the GST-exclusive amount, GST amount, and GST-inclusive total separately, or list the GST-inclusive amount with a statement that GST is included. This is allowed when it’s charged at the standard rate for all the goods or services listed).

Invoices over $1,000 NZD must also include the buyer’s name and one of the following: their address, phone number, email, trading name (if different from their name), a New Zealand Business Number (NZBN), or their website’s URL. This only applies if the buyer is GST registered.

Beyond the legal minimums, it’s best practice for each invoice to include your payment terms, your bank account details, and a unique sequential invoice number. The specific “tax invoice” label is no longer required since April 2023, but it’s still used by many businesses.

How does GST affect invoice requirements in New Zealand?

GST affects both what you charge and how you present it on the invoice. If you’re registered, your invoices must be tax invoices. Regular invoices won’t let your customers claim GST back.

There are two ways to show GST on an invoice:

• GST-inclusive pricing: Show the total inclusive of GST (either 15/115 of the total, or multiply the inclusive amount by 3/23).

• GST-exclusive pricing: Show the subtotal before GST, the GST amount as a separate line, and the GST-inclusive total.

If you supply both taxable and exempt items (such as financial services), separate them clearly and only charge GST on the taxable portion.

One situation that can cause businesses to make errors is zero-rated supplies. Exports of goods and certain services are subject to GST at 0%. Zero-rated supplies still need to appear in your GST filing. They’re treated differently from exempt supplies, which fall outside the GST system entirely.

If you’re not GST-registered, your invoices can’t include the words “tax invoice” or “taxable supply information.” Charging what looks like GST when you’re not registered can attract penalties from Inland Revenue.

How do you create an invoice in New Zealand?

Invoice options range from a blank template to fully automated invoicing software. The right choice depends largely on how many invoices you’re sending and how much time you want to spend on them.

Here are your options:

• Manual invoicing: A Word document or spreadsheet formatted to include all required fields is cost-effective and works for businesses with low invoice volumes. However, manual invoices don’t track payment status automatically, they’re easy to send with errors or missing fields, and reconciliation becomes tedious fast.

• Accounting software: Accounting software platforms handle invoicing as part of a broader bookkeeping workflow, integrate with major New Zealand banks for automatic transaction matching, and feed invoice data directly into your accounts. This matters at GST return time.

• Dedicated invoicing tools: These sit between the two options above. They’re faster to set up than full accounting software and more capable than a template. Some connect directly to payment processing, so the gap between sending an invoice and receiving money narrows considerably.

Except for specific contexts, such as construction, New Zealand has no statutory payment deadline for commercial invoices, so your terms are whatever you specify.

What are common invoicing mistakes New Zealand businesses make?

Many invoicing errors fall into predictable categories.

Here’s what to look out for:

• Omitting GST registration details: If you’re GST-registered, tax invoices over $200 NZD must include your GST number. If you leave it off, your business customers can’t claim a GST deduction.

• Incorrect GST treatment: Charging GST on zero-rated supplies, failing to separate taxable and exempt items, or showing GST before you’re actually registered are all compliance issues. When in doubt, check with an accountant or Inland Revenue directly.

• No payment terms or bank details: An invoice without a due date or payment instructions puts the customer in the position of deciding them for you. Include your accepted payment methods and a clear due date on every invoice.

• Inconsistent invoice numbering: Skipping numbers, duplicating them, or using no system at all makes reconciliation harder and can raise questions during a GST audit. Sequential numbers, applied consistently, solve this entirely.

• Sending to the wrong contact: In larger organizations, accounts payable and the person you’re working with are often different people. Sending to the wrong person is a common reason invoices get paid late; they might never have reached the correct inbox.

• Waiting too long to invoice: Service businesses especially feel this. Invoicing at project completion rather than at agreed milestones creates cash flow gaps that compound over time. If your contract allows for progress invoicing, use it.

How Stripe Invoicing can help

Stripe Invoicing simplifies your accounts receivable (AR) process—from invoice creation to payment collection. Whether you’re managing one-time or recurring billing, Stripe helps businesses get paid faster and streamline operations:

• Automate accounts receivable: Easily create, customize, and send professional invoices—no coding required. Stripe automatically tracks invoice status, sends payment reminders, and processes refunds, helping you stay on top of your cash flow.

• Accelerate cash flow: Reduce days sales outstanding (DSO) and get paid faster with integrated global payments, automatic reminders, and AI-powered dunning tools that help you recover more revenue.

• Enhance the customer experience: Deliver a modern payment experience with support for 25+ languages, 135+ currencies, and 100+ payment methods. Invoices are easy to access and pay through a self-serve customer portal.

• Reduce back-office workload: Generate invoices in minutes and reduce time spent on collections through automatic reminders and a Stripe-hosted invoice payment page.

• Integrate with your existing systems: Stripe Invoicing integrates with popular accounting and enterprise resource planning (ERP) software, helping you keep systems in sync and reduce manual data entry.

Learn more about how Stripe can simplify your accounts receivable process, or get started today.