Free template
Invoice template for non-GST-registered NZ businesses
What to put on an invoice when you have no GST number — and, just as importantly, what to leave off.
Plenty of New Zealand sole traders operate below the GST threshold: part-time handymen, people building a trade business alongside a job, anyone whose turnover has not yet passed $60,000 in a 12-month period. If that is you, invoicing is genuinely simpler than it is for registered businesses — there is no GST to calculate, no GST number to display and no taxable supply information rules to satisfy.
The one thing you must not do is add 15% anyway. That is the mistake that turns a simple situation into a serious one.
What your invoice should show
| Your name or trading name | Plus the legal entity if different — e.g. "Dave Smith trading as Smith Plumbing". |
| Your contact details | Phone and email at minimum. Address if you have a business one. |
| Invoice number | Sequential. Makes your records provable and gives the customer a reference. |
| Date of issue | The date the invoice is raised, which starts your payment terms. |
| Customer name and address | Not legally required without GST, but essential if you ever have to chase the debt. |
| Description of the work | What you did, where, and when. Specific beats vague every time. |
| The total amount payable | One figure. No subtotal-plus-GST breakdown, because there is no GST. |
| Payment details and due date | Bank account number and a real date rather than "7 days". |
What to leave off
- Any GST number. You do not have one. Do not put your IRD number in its place — they are different things and it confuses bookkeepers.
- A GST line or 15% anywhere. No "plus GST", no "GST included", no 15% row totalling to the amount payable.
- The words "Tax Invoice". That heading signals a GST document. Just call it "Invoice".
Example layout
INVOICE #0042
Smith Property Maintenance
Dave Smith · 021 555 0123 · dave@example.co.nz
Not registered for GST
To: J & K Wilson, 14 Oak Street, Riccarton, Christchurch
Date: 3 October 2026
Repair and repaint rear deck handrail, 14 Oak Street — labour 6 hrs and materials
Total due: $540.00
Due by Friday 10 October 2026
Direct credit: 12-3456-7890123-00, reference 0042
Note there is no subtotal and no GST row — just one total. The "Not registered for GST" line is optional but heads off the question.
Should you register anyway?
Below $60,000 it is your choice, and the right answer depends almost entirely on who pays your invoices.
| Mostly homeowners | Staying unregistered keeps you effectively 15% cheaper than a registered competitor quoting the same money, because your customer cannot claim anything back. Worth holding off as long as you legitimately can. |
| Mostly businesses or main contractors | Registering costs them nothing — they claim the GST back — and lets you claim GST on tools, materials, fuel and vehicle costs. Often worth doing voluntarily well before the threshold. |
| Heavy material spend | If materials are a large share of each job, the GST you could be claiming back on purchases may outweigh the pricing disadvantage. Worth a conversation with an accountant before deciding. |
Keep an eye on the rolling 12-month window rather than the tax year. Turnover is measured over any 12 consecutive months, so a busy autumn can push you over without a financial year ever ending.
General information, not tax advice.
Registration decisions have real consequences for pricing and cash flow. IRD's guidance at ird.govt.nz is the authority, and an accountant is worth an hour of fees before you register or cross the threshold.
Related
- Tax invoice requirements in NZ — what changes once you are registered
- GST-registered invoice template
- GST calculator — for when you do register
Common questions
- Can I invoice without a GST number in NZ?
- Yes. If you are not registered for GST you simply invoice without one. Your invoice shows your name, contact details, the date, a description of the work and the total — with no GST number, no GST line and no 15% added.
- Do I have to say I am not GST registered?
- There is no legal requirement to state it, but a short line such as "Not registered for GST" saves questions from customers and bookkeepers who are looking for a GST number to claim against.
- When do I have to register for GST in New Zealand?
- You must register once your turnover exceeds $60,000 in any 12-month period, or if you expect it to in the next 12 months. You must also register if you add GST to your prices, whatever your turnover. Below the threshold, registration is voluntary.
- Can I charge 15% if I am not registered?
- No. Charging GST without being registered is illegal — you would be collecting tax you have no entitlement to collect, and you would be obliged to register and hand it over. If your prices need to rise, raise the price itself rather than adding a GST line.
- Should I register voluntarily?
- It depends who your customers are. If you mostly work for GST-registered businesses, registering costs them nothing (they claim it back) and lets you claim GST back on tools, materials and vehicle costs. If you mostly work for homeowners, registering makes you 15% more expensive to them overnight. Many tradies with heavy material costs register early for exactly this reason.
- What happens when I cross $60,000?
- You have 21 days from the point you become liable to register. From your registration date you start charging 15% on your sales and can claim GST on your purchases. Watch the rolling 12-month window rather than the tax year — it catches people out.