What Is an Invoice? Invoice vs Receipt vs Tax Invoice in NZ

Short answer: An invoice is a document asking a customer to pay for goods or services you have supplied: it says who supplied what, when, and how much is owed. A receipt is the record that the payment has been made. A “tax invoice” is the traditional name for an invoice from a GST-registered business that shows the GST; since 1 April 2023 Inland Revenue calls the required GST details taxable supply information, and they apply to sales over $200. A quote comes before all of these and sets the price.

The GST rules here are Inland Revenue’s, from its pages on taxable supply information, and apply in the 2027 tax year (1 April 2026 – 31 March 2027). This page explains what each document is for. For a layout to copy, use the NZ invoice template, and for numbering, terms and chasing payment, see how to invoice as a contractor in NZ.

What is an invoice?

An invoice is a request for payment for something you have already supplied, or are supplying. The GST Act defines it as “a document notifying an obligation to make payment”. In plain words, an invoice says: here is what I did, here is what you owe, and here is how to pay.

A typical New Zealand invoice shows:

• a unique invoice number and the invoice date
• your name or trading name and contact details, plus your GST number if you are GST registered
• the customer’s name
• a description of the goods or services and when they were supplied
• the amount owed, with GST shown if you are registered
• the due date and how to pay, such as your bank account and a reference

An invoice does three jobs: it gets you paid, it records your income for your IR3, and if you are GST registered it is usually where you hold the taxable supply information for the sale. If you only send the odd invoice, the free invoice generator builds one as a PDF in your browser; check it against the GST rules below.

What is a tax invoice in NZ?

A tax invoice is an invoice from a GST-registered seller that carries the details a GST-registered buyer needs to claim the GST back. Since 1 April 2023 New Zealand law no longer requires a document by that name. Inland Revenue now requires sellers to provide and keep taxable supply information, which can sit across invoices, contracts, supplier agreements and bank statements. You do not have to change your wording: an invoice headed “Tax invoice” is still fine if it holds the right details.

Value of the sale (incl. GST)	What the taxable supply information must show
$200 or less	Nothing has to be provided to the buyer, but both of you keep your own records
Over $200 up to $1,000	Your name or trading name and GST number, the date, a description, and the GST (or a GST-inclusive total with a statement that GST is included)
Over $1,000	All of the above, plus the buyer’s name and one identifier if the buyer is GST registered

For sales over $200 you must provide the information to a GST-registered buyer within 28 days of a request. If you are not GST registered, head your document “Invoice”, not “Tax invoice”, and add no GST. The full layout for both cases is in the NZ invoice template.

What is a receipt?

A receipt is proof that a payment was made. It shows the date, the amount paid, how it was paid, what it was for, and who received the money. A till docket, an eftpos slip, an emailed payment confirmation and an invoice stamped “Paid” are all receipts in everyday use.

For your customers, a receipt is proof of purchase. Consumer Protection’s guide to keeping receipts says proof of purchase can include receipts, sales contracts, email confirmations, or bank or credit card statements, and having it makes it easier to ask for a repair, replacement or refund.

For you, the receipts you collect when you buy things are the evidence behind your expense claims and, if you are GST registered, your GST claims. Self-employed expenses and receipts covers what counts and how to store them.

What is the difference between an invoice and a receipt?

An invoice asks for money; a receipt confirms it has been paid.

	Invoice	Receipt
Purpose	Request payment	Prove payment
When it is issued	When you supply, or when payment falls due	When payment is received
Key wording	”Amount due”, due date, payment details	”Paid”, payment date and method
What it proves	What was supplied and what is owed	That the money changed hands
GST role	Usually holds the taxable supply information if you are registered	Can hold it too, if it shows the required details
Who keeps a copy	You (as income) and the customer (as a purchase)	The customer, and you as a payment record

On credit terms, the invoice comes first and the receipt follows when the customer pays.

Can one document be both an invoice and a receipt?

Yes, when payment happens at the time of sale. A shop till docket is both, and so is an invoice marked as paid on the spot.

Take a GST-registered mobile mechanic who services a car and is paid by eftpos before leaving. One document headed “Tax invoice / receipt” shows the business name and GST number, the date, “Service and brake pads, Toyota Corolla”, a total of $460.00 including GST of $60.00 ($460 × 3 ÷ 23), and “Paid in full 6 October 2026 by eftpos”. Because the sale is over $200, it carries the taxable supply information; because it records payment, it is also the customer’s receipt.

When work is billed on credit terms, keep the two apart: send the invoice, then mark it paid and send a receipt, or a short “payment received, thank you” email, when the money arrives.

Where do quotes, pro formas and credit notes fit?

Each document has one job in the life of a sale:

Document	When	What it does
Quote or estimate	Before the work	Offers a price; an accepted quote fixes it, an estimate is a best guess
Proforma invoice	After agreement, before supply	Shows the final figures so the customer can approve the spend or pay a deposit
Invoice	On supply or when payment is due	Asks for payment and records the sale
Receipt	On payment	Proves the money was paid
Credit note (supply correction information)	After an error, return or price change	Corrects an earlier invoice

The NZ quote template covers the first row and proforma invoice the second.

Credit notes have their own GST rules. Since 1 April 2023, credit and debit notes have been replaced by a requirement to provide and keep supply correction information. Inland Revenue says it must show your name or trading name and GST number, the date of the correction, details identifying the original taxable supply information (such as the invoice number), and the correction itself, including any change to the GST. It goes in the GST return for the period you provide it, whether or not the customer has already paid.

What does one job look like, document by document?

Here is a GST-registered plumber replacing a hot water cylinder. The names and numbers are made up.

Step	Document	Amount
1. Customer asks for a price	Quote Q-118: labour 4 hrs at $90, cylinder $1,850, fittings $190	$2,400.00 + GST = $2,760.00
2. Customer accepts by email	Accepted quote	Price fixed at $2,760.00
3. Job done on 2 October	Tax invoice 2026-204, due 20 November, with fittings keyed in at $240 by mistake	$2,450.00 + $367.50 GST = $2,817.50
4. Customer queries the fittings line ($190 quoted)	Credit note CN-007 referencing invoice 2026-204	$50.00 + $7.50 GST = $57.50 credit
5. Customer pays the corrected amount	Receipt, or invoice marked paid	$2,760.00 paid

The quote set the price, the invoice asked for it, the credit note fixed the mistake without deleting the invoice, and the receipt closed the job.

Which documents do I need to keep for tax?

Keep a copy of every invoice and credit note you issue, and the receipts and invoices for everything you buy for the business. Inland Revenue’s record keeping rules require business records to be kept for at least 7 years.

• Your sales: invoices, credit notes and a record of payments received, for your IR3 and your GST return.
• Your purchases: supplier invoices and receipts. For a purchase over $200 from a GST-registered supplier, you need taxable supply information showing their GST number to support a GST claim.
• Small purchases: at $200 or less the supplier does not have to give you taxable supply information, but you still keep your own record of the purchase.

A bank statement shows that money moved, but not what it was for, so keep the invoice or receipt behind each business payment.

Keeping invoices and receipts together, and where does Keel fit?

Invoices and receipts are most useful filed against the job they belong to.

Keel: Invoice Maker & Receipts, an iPhone app by Ilura Technology OÜ, does that on your phone. You create estimates that become invoices in one tap, send PDF invoices, capture receipts and expenses, and keep every item under its job and customer. “Who owes you” lists unpaid invoices and prepares reminder drafts that you review and send yourself; nothing is sent automatically. Records stay on your iPhone, with no account, no bank connection and no cloud sync, and the App Store privacy label reads “Data Not Collected”.

Keel is a record keeper, not a compliance tool: it does not file GST returns or connect to Inland Revenue, so check your invoices against the table above. It is free with no invoice limit (free invoices carry a small “Made with Keel” footer), and Keel Lifetime is a one-time purchase of $249.99 USD (the App Store shows your local price) that adds custom branding, signature, premium templates and accountant-ready exports and reports. Keel on the App Store. More guides are on the New Zealand hub.

Frequently asked questions

What is an invoice in simple terms? An invoice is a bill you send a customer for goods or services you have supplied. It lists what you supplied, when, how much is owed, when it is due and how to pay. If you are GST registered, it usually also carries your GST number and the GST.

What is the difference between an invoice and a receipt? An invoice asks for payment; a receipt proves payment was made. On credit terms you send the invoice first and the receipt, or a paid invoice, follows when the money arrives. When a customer pays on the spot, one document can do both jobs.

Is a tax invoice the same as a receipt? Not necessarily. A tax invoice is an invoice from a GST-registered business showing the GST details; it may be unpaid. It becomes a receipt as well only if it records that payment was made, as a paid-on-the-spot till docket does.

Do I have to give a receipt if I have already sent an invoice? The GST rules do not ask for one: the taxable supply information sits on the invoice, and the invoice plus your payment record show the money was received. Many customers still like confirmation, so a “paid” copy of the invoice or a short email when payment arrives is good practice.

What is taxable supply information? It is the set of details a GST-registered seller must provide and keep for a sale, which replaced the tax invoice requirement on 1 April 2023. Over $200 it includes your GST number and the GST; over $1,000 it also includes the buyer’s details if the buyer is GST registered. It can be held on an invoice or across several records.

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This article is general information, not tax advice. Consult a qualified New Zealand tax professional.