Invoicing guide
Invoicing in New Zealand
GST — how it works, what an invoice needs, and where the numbers come from.
Data as of 2026-07-19. Sources: www.ird.govt.nz (opens in new tab), www.ird.govt.nz (opens in new tab), www.pwc.co.nz (opens in new tab).
This is general guidance, not tax advice — verify with your tax authority.
The tax regime
New Zealand taxes most sales under a GST system (regime type: gst). The document title Ochre prints is “Tax Invoice” once you're registered, or “Invoice” if you're not.
Tax registration number
The tax registration number for New Zealand is labelled GST number on an Ochre invoice.
Format: 8–9 digits.
Registration & thresholds
60,000 NZD — Mandatory if turnover exceeds NZ$60,000 in any rolling 12-month period (past or expected next 12 months). Voluntary registration permitted below.
Rates
| Standard-rated (15%) | 15% |
|---|---|
| Zero-rated (0%) | 0% |
| Exempt | 0% |
| Out of scope | 0% |
Rates shown above are for Domestic supply; this pack also defines Export for cross-border or special-case supplies.
Price display
Ochre's default for New Zealand is tax-exclusive pricing on a line item.
For consumer-facing (B2C) prices, the displayed price must include tax.
Rounding
Tax is rounded half up, applied once for the invoice total, to a precision of 0.01.
Mandatory invoice fields
- Seller's tax registration number
- Issue date
- Tax broken down by rate
Fiscal year & dates
The fiscal year starts April 1. Dates print in DD/MM/YYYY order.
Currency
NZD (NZ$), shown to 2 decimal places.
E-invoicing
NZ runs a government-led Peppol e-invoicing programme. This is a B2G procurement mandate (government agencies from 1 Jan 2026; large suppliers NZ$33M+ must be able to submit to government from 1 Jan 2027), NOT a general GST mandate. Advisory only for typical small-business users in Ochre v1.