What must a GST invoice include in NZ?

Under the taxable supply information rules (which replaced the old "tax invoice" rules on 1 April 2023): your name and GST number, the date, a description of what was supplied, and the amount with the GST shown — either as a separate GST figure or a statement that the total includes GST. For sales over $1,000 you also need the buyer's name and address or other identifying details.

Do my invoices need to say "Tax Invoice"?

Not any more — the requirement to use the words "Tax Invoice" was removed in April 2023. Most NZ businesses still use the heading and that is completely fine; buyers and bookkeepers recognise it.

I'm not GST registered — what do I put on my invoice?

Just leave GST off entirely: no GST number, no GST line, and do not add 15%. Charging GST while unregistered is illegal. The invoice otherwise looks the same.

What payment terms should a tradie use?

"Due 7 days from invoice date" is the most common for residential trade work in NZ. Put your bank account number on the invoice and state the due date as an actual date, not just "7 days".

What can I do about late payers?

Invoice the same day you finish the job (invoices sent same-day get paid noticeably faster), state a due date, and send a polite reminder the day after it passes. For persistent non-payers: a formal letter, then the Disputes Tribunal for amounts under $30,000.

Free template

Invoice template for NZ trades

What a New Zealand invoice legally needs for GST, in plain English — and a layout you can copy. Current as of the 2023 taxable supply information rules.

What your invoice must show (GST-registered)

Any sale	Your business name and GST number · invoice date · description of the goods/services · the price, with GST shown separately or "total includes GST" stated
Sales over $1,000	All of the above, plus the buyer's name and one identifier (address, phone, email, or NZBN)
Good practice (not law)	Invoice number · due date · your bank account number · the job/site address

Since 1 April 2023 IRD calls this “taxable supply information” — the old “tax invoice” wording is no longer required, but still fine to use.

Example layout

Smith Plumbing Ltd

027 123 4567 · smith@example.co.nz · GST 123-456-789

TAX INVOICE #INV-0107

Issued 14 July 2026 · Due 21 July 2026

To: Jane Doe, 12 Example St, Christchurch — Hot water cylinder replacement

180L cylinder, supplied & installed	$1,725.00
Disposal of old cylinder	$60.00

Subtotal: $1,785.00

GST (15%): $267.75

Total due: $2,052.75

Payment to 12-3456-7890123-00 by 21 July 2026. Please use INV-0107 as reference.

Payment terms that actually get you paid

The invoice layout matters far less than the terms on it and the day you send it. Three habits do most of the work:

Invoice the day you finish. Same-day invoices get paid noticeably faster than ones sent at the end of the month. The job is fresh, the customer is pleased with the work, and nothing has had time to become a grievance.
State a real date, not a duration. "Due Friday 10 October" is harder to ignore than "7 days", and removes any argument about when the clock started.
Put the bank account on the invoice. With a reference. Every extra step between reading the invoice and paying it is a chance for the job to go back on the pile.
Agree terms before the work, not after. Payment terms first seen on the invoice carry much less weight than ones the customer accepted with the quote. See terms of trade.

Seven days is standard for residential trade work in New Zealand. Commercial and main-contractor work usually runs to the 20th of the following month, or whatever the head contract sets.

When it goes unpaid

Chasing works best as a calm, predictable escalation rather than a confrontation that starts at week six.

Day after due	Short, friendly text or email. Assume it was missed, because usually it was.
One week over	Phone call. Ask directly whether there is a problem with the invoice — if something is disputed you need to know now, not in a month.
Three weeks over	Written notice referring to your terms, stating the amount, the original due date and a final date before further action.
Still unpaid	The Disputes Tribunal handles claims up to $30,000 without lawyers, for a modest filing fee. A collection agency is the other route. For construction work, the Construction Contracts Act payment-claim regime may give you a faster remedy — worth checking before you write the debt off.

Keep the paperwork as you go: the accepted quote, written variations, and the invoice itself. Nearly every case that fails does so for lack of evidence that the work was agreed, not because the tradie was in the wrong.

Mistakes worth avoiding

No GST number. The most common omission, and it stops your customer claiming the GST back.
Unquoted extras appearing at the end. Confirm variations in writing the day they are agreed. This causes more trade payment disputes than anything else.
Vague descriptions. "Labour and materials" invites questions. Name the work and the address.
Charging GST when not registered. Illegal, not just untidy — see the non-registered guide.
Missing customer details over $1,000. Makes the document non-compliant. Full detail in tax invoice requirements.

Common questions

What must a GST invoice include in NZ?: Under the taxable supply information rules (which replaced the old "tax invoice" rules on 1 April 2023): your name and GST number, the date, a description of what was supplied, and the amount with the GST shown — either as a separate GST figure or a statement that the total includes GST. For sales over $1,000 you also need the buyer's name and address or other identifying details.
Do my invoices need to say "Tax Invoice"?: Not any more — the requirement to use the words "Tax Invoice" was removed in April 2023. Most NZ businesses still use the heading and that is completely fine; buyers and bookkeepers recognise it.
I'm not GST registered — what do I put on my invoice?: Just leave GST off entirely: no GST number, no GST line, and do not add 15%. Charging GST while unregistered is illegal. The invoice otherwise looks the same.
What payment terms should a tradie use?: "Due 7 days from invoice date" is the most common for residential trade work in NZ. Put your bank account number on the invoice and state the due date as an actual date, not just "7 days".
What can I do about late payers?: Invoice the same day you finish the job (invoices sent same-day get paid noticeably faster), state a due date, and send a polite reminder the day after it passes. For persistent non-payers: a formal letter, then the Disputes Tribunal for amounts under $30,000.