When do I need to register for GST?

Registration is mandatory once your turnover exceeds $60,000 in any 12-month period (or you expect it will) — you have 21 days to register once you know you'll cross it, and back-dated tax bills can follow if you miss it. Voluntary registration below $60,000 is allowed, and can make sense if your customers are GST-registered businesses or you have significant GST on expenses to claim back.

What has to be on a tax invoice?

For sales over $1,000, a tax invoice needs the words "Tax Invoice," your name and GST number, the invoice date, a description of the goods or services, the quantity, and the GST-inclusive total with GST shown separately or a statement that GST is included. Below $1,000 the requirements are simpler — some of the above can be omitted.

What GST rate do I charge?

15% on most goods and services — New Zealand has a single standard rate with very few exceptions (mainly financial services and residential rent, which are exempt). If you're not GST-registered, you don't charge GST at all, regardless of what you sell.

How often do I file GST returns?

Depends on your registration: monthly, two-monthly, or six-monthly filing frequency, chosen based on your turnover (six-monthly is only available under $500,000). Returns and payment are both due on the 28th of the month following the end of the period, with adjusted deadlines for the periods ending March 31 and November 30.

GST Invoicing Guide for New Zealand

What a compliant New Zealand tax invoice needs, when GST registration kicks in, and how often you'll need to file.

By InvoiceFlow Canada Team · Updated July 19, 2026

Quick answer

A New Zealand tax invoice (for sales over $1,000) needs the words "Tax Invoice," your name and IRD GST number, the invoice date, a description of what's being sold, and the GST-inclusive total with GST shown separately or stated as included. GST registration is mandatory once your turnover exceeds $60,000 in a 12-month period; below that it's optional. The GST rate is a flat 15% on nearly everything, with a short exemption list like financial services and residential rent.

How to create a GST-compliant tax invoice in New Zealand

1
Check whether you need to register for GST
Mandatory once turnover exceeds $60,000 in a 12-month period; voluntary below it.
2
Add your GST number if you're registered
Required on every tax invoice for sales over $1,000, alongside your name and the invoice date.
3
Apply the correct GST rate
15% flat rate on most goods and services if you're registered — very few exceptions.
4
Issue a tax invoice
Must say "Tax Invoice" and show the GST-inclusive total, either with GST shown separately or a statement that GST is included.
5
Send and file on schedule
Download as a PDF, Excel, or Word file, and file GST returns by the 28th of the month following your filing period.

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Frequently asked questions

Free New Zealand Invoice GeneratorCreate your invoice now — no signup required, 15% GST pre-filled.GST Invoicing Guide (Australia)How GST works for Australian freelancers and businesses.Freelancer Invoicing in CanadaThe Canadian equivalent guide, with GST/HST/PST rates by province.