What is GST?

GST (Goods and Services Tax) is a 15% tax added to most goods and services in New Zealand. If your business earns more than $60,000 per year, you must register for GST and provide GST invoices to customers. Even if you’re under the threshold, many choose to register for credibility and tax credits.

What Makes a GST Invoice IRD-Compliant?

• Your business name, address, and NZBN (if you have one)
• Your GST number
• Unique invoice number (sequential)
• Invoice date and supply date (if different)
• Client name and contact
• Clear item/service descriptions, quantities, and unit prices
• Subtotal, GST amount (15%), and total
• Payment terms and how to pay you (bank, link, etc.)

Official IRD GST Invoice Checklist

GST Invoice Example (NZ, 2025)

Ledgr generates GST invoices like this automatically—no maths or IRD rules to worry about.

How to Set Up GST Invoicing in NZ (Step by Step)

1. Register for GST with IRD – Only if your business turnover is $60,000+/year. Register online.
2. Get your GST number – IRD assigns this to you when registered.
3. Update your invoice template or system – Include all required fields, especially GST number and GST breakdown.
4. Add GST (15%) to every taxable sale – Clearly show subtotal, GST, and total.
5. Keep records of all GST invoices for 7 years – Digital copies are fine; Ledgr stores them securely.
6. File GST returns regularly – Usually every 2 or 6 months via IRD myIR portal.

Ledgr automates GST on invoices and helps you stay IRD-compliant, every time.

Common GST Invoicing Mistakes in NZ

• Forgetting to include your GST number on invoices
• Not showing GST as a separate line item
• Charging GST when not registered (illegal)
• Missing invoice numbers or non-sequential numbers
• Incorrectly calculating GST (e.g. not 15%)
• Not keeping copies of all invoices for 7 years

Ledgr vs Manual GST Invoicing

Frequently Asked Questions