Documents for GST



Records to Keep
You must keep sufficient records so that IRD can readily verify your GST liability. You must hold these records in New Zealand, in the English language, for 7 years unless you get written permission from IRD to do otherwise.

For GST purposes, your records may include:

  • books of account (on paper or computer)
  • till tapes
  • receipts
  • tax invoices
  • credit and debit notes
  • bank statements
  • invoices
  • motor vehicle logbooks
  • stock-on-hand records
  • vouchers
  • lists of debtors and creditors if the accounting basis has been changed
  • charts and codes of account
  • any other documents that verify transactions or entries in any books of account
  • accounting instruction manuals
  • system and program documentation which describes the accounting system
  • records of internal charges from offshore parties
  • invoices from overseas suppliers
  • details related to imported services

It is an offence not to keep proper records and penalties may be charged.


Tax Invoices
A tax invoice is a notice of an obligation which includes the GST on the goods and services provided. If you supply goods and services to another registered person, you must provide a tax invoice within 28 days of the purchaser asking for one. Not to supply one after such a request is an offence and you may be charged penalties. Tax invoices must be in New Zealand currency.

A registered person can only issue one original tax invoice for each taxable supply. If the purchaser loses the invoice, the supplier may issue a copy. It must be clearly marked “copy only”.


Tax Invoice Requirements
The information required in a tax invoice depends on the value of the goods and/or services supplied. This part explains the different requirements of invoices and provides some examples.

a) Supplies of $50 or less
A tax invoice is not needed for supplies of $50 or less (including GST). However, IRD suggest that you keep records (such as invoices, vouchers or receipts) for these purchases. As a minimum, record the date, description, cost and supplier of all purchases.

b) Supplies of between $50 and $1,000
For supplies between $50 and $1,000 (including GST) a simplified tax invoice is acceptable.
It must clearly show:

  • the words “tax invoice” in a prominent place
  • the name and GST number of the supplier
  • the date the tax invoice was issued
  • a description of the goods and/or services supplied
  • the total amount payable for the supply, and a statement that GST is included.

c) Supplies of more than $1,000
For supplies of more than $1,000 (including GST), the tax invoice must clearly show:

  • the words “tax invoice” in a prominent place
  • the name (or trade name) and GST number of the supplier
  • the name and address of the recipient of the supply
  • the date the invoice was issued
  • a description of the goods and/or services supplied
  • the quantity or volume of the goods and/or services supplied, for example, litres of petrol, hours of labour or kilos of potatoes.

It must also have either:

  • the amount, excluding tax charged for the supply, the GST and the total amount payable for the supply, or
  • a statement that GST is included in the final price if it has been.

If the invoice covers a number of supplies which add up to more than $1,000, all the details listed above are needed.