1) GST basics in NZ (15%)
In New Zealand, the standard Goods and Services Tax (GST) rate is 15%. If you are registered for GST, you usually charge 15% GST on taxable supplies and issue a tax invoice. If you are not registered, you must not charge GST and should ensure your invoice clearly indicates totals without GST.
2) Required tax invoice fields
For typical small invoices, include:
- Your business name (and NZBN if available)
- Your GST number (if registered)
- The words "Tax invoice" when charging GST
- A unique invoice number and issue date
- Client name and address (or identifier)
- Description of goods or services, quantity, unit price
- Subtotal, GST amount, and total in NZD
- Payment terms and bank account
Ledgr autocalculates subtotal → GST → total, and formats in NZD.
3) Common NZ due dates & etiquette
Common terms in NZ are 7 or 14 days from the invoice date. Many freelancers adopt "Due on receipt" for small jobs. If a payment is late, a polite Kiwi follow up usually works best; you can include gentle late fee language if appropriate to your industry.
4) Examples: GST & non-GST invoices
GST invoice: Shows subtotal, GST (15%), and total. Includes your GST number and the label "Tax invoice".
Non-GST invoice: Shows totals without GST, and must not include the word "Tax invoice".
5) Getting paid faster (Kiwi context)
- Use a clear subject line: "Tax invoice INV-000123 - Due 14 days".
- Include bank account and payment reference.
- Send friendly reminders a few days before or after the due date.
- For repeat clients, set default terms in Ledgr Settings.
6) FAQ (NZ-specific)
Do I have to charge GST? Only if you are registered for GST. If not, do not add GST.
What if a client asks for a "tax invoice" but I am not registered? Provide a standard invoice without GST and do not label it "Tax invoice".
Do I need NZBN? Not strictly for invoicing, but it is useful to include if you have one.