Freelancer Invoice NZ: IRD Taxable Supply Information, 15% GST, IR330C & IR3 Deductions Guide for Freelancers, Consultants & Tradies (2026–27)

Short answer: A compliant freelancer invoice NZ must include your legal or trading name, sequential invoice number, issue date, itemised description, and—if your 12-month turnover exceeds the $60,000 NZD GST threshold—your 9-digit GST/IRD number plus Inland Revenue’s Taxable Supply Information (TSI) and 15% GST (Total × 3 ÷ 23). For 2026–27 IR3 returns, Kiwi freelancers, consultants, and tradies deduct $1.17/km Tier 1 motor vehicle travel, $55.60/m² home office utilities, and ACC levies.

⚡ Instant New Zealand NZBN / IRD Invoice, 15% GST & IR3 Deduction Toolkit ($NZD + 🔗 Embed / CSV Template + 5 Free Saves): Build a compliant NZD Taxable Supply Invoice (15% GST) or Non-GST Sole Trader Invoice in our Free Online Invoice Generator, export via 🔗 Embed / CSV Template, save up to 5 Free Saves in your iCloud Web Workspace, explore the AU & NZ Sole Traders App Store Edition, Consultants & Freelancers Edition, and Income Proof & Solo Business Edition, or Download Keel on the App Store ($0/mo Core).

Whether you issue a freelancer invoice NZ as a designer, software engineer, photographer, video producer, social media specialist, or architect—or you bill clients as a management consultant, executive coach, personal trainer, real estate salesperson, event organiser, or Kiwi tradie—Inland Revenue (IRD) governs how your invoices, schedular tax deductions (IR330C), 15% GST returns (GST101A), and annual IR3 + IR10 financial statements work together.

Understanding the modern Taxable Supply Information (TSI) thresholds ($200 and $1,000 NZD), when IR330C withholding applies to creative/media/labour-only contracts, and how to document $1.17/km vehicle logs and square-metre home office deductions keeps your New Zealand sole trader books audit-ready for the entire 7-year IRD retention window.

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How do New Zealand’s 3 self-employed billing cohorts structure their invoices?

Every self-employed person in New Zealand operating under their personal IRD number (and optional 13-digit New Zealand Business Number (NZBN)) falls into one of three practical invoicing patterns:

1. Creative, Digital & Technical Freelancers (Designers, Developers, Photographers, Videographers, Social Media Specialists & Architects):
   • Bill via deposit + milestone invoices, day rates, or project packages; when contracting in film, television, video production, photography, or journalism/media, may also encounter Schedular Payments (WT) requiring an IR330C rate election.
   • Deduct camera/Mac hardware depreciation, Adobe/Figma/cloud subscriptions, co-working desks, and the IRD Square-Metre Home Office Rate ($55.60/m² utility flat rate + area share of rent/mortgage interest).
2. Consultants & Solo Service Businesses (Coaches, Personal Trainers, Real Estate Salespeople, Event Organisers & Boutique Agencies):
   • Bill via monthly retainers, session bundles, or commission/marketing statements.
   • Frequently export a verified Year-to-Date Profit & Loss (IR10 / IR3B) and Paid Invoice Summary via the Income Proof & Solo Business Edition when applying for a New Zealand mortgage or tenancy without PAYE payslips.
3. Independent Service Providers & Kiwi Tradies (Builders, Chippies, Sparkies, Plumbers, Painters & Lawn/Property Contractors):
   • Send on-site quotes via iPhone, convert accepted jobs into a numbered invoice before leaving the driveway, and log $1.17/km Tier 1 business kilometres (up to 14,000 km) or a 90-day IRD vehicle logbook.

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What must appear on a freelancer invoice NZ under IRD Taxable Supply Information (TSI) rules?

Inland Revenue replaced traditional rigid “Tax Invoice” formatting with Taxable Supply Information (TSI). What your freelancer invoice NZ must show depends on whether you are registered for 15% GST ($60,000 NZD 12-month threshold) and the GST-inclusive value of the supply:

Supply Tier (NZD)	Non-GST Registered (<$60,000 Turnover)	GST-Registered: Low Value (≤ $200 inc. GST)	GST-Registered: Mid Tier ($200.01 – $1,000 inc. GST)	GST-Registered: Full Tier (> $1,000 inc. GST)
GST Charged?	No (0%) — Never state “includes GST”	Yes (15%)	Yes (15%)	Yes (15%)
Seller Name & Contact	Legal name or trading name	Seller name	Seller name	Seller name
Seller GST / IRD Number	Optional (NZBN recommended for B2B)	Not mandatory on receipt (≤$200)	Mandatory (9-digit GST/IRD #)	Mandatory (9-digit GST/IRD #)
Buyer Details	Client name / business name	Not required	Not required (recommended for B2B)	Mandatory (Recipient name + address/email/phone or NZBN)
Date & Invoice Number	Issue date & sequential invoice #	Date of supply	Date of supply & invoice #	Date of supply & sequential invoice #
Description of Services	Clear description of services/hours	Description of goods/services	Description of goods/services	Itemised quantity/volume & description
15% GST Breakdown	State “Not GST registered”	Total amount paid	Total price + statement that GST is included (or separate GST line)	Net ex-GST amount, 15% GST amount, and total (GST = Total × 3 ÷ 23)

See our step-by-step New Zealand contractor & sole trader invoice guide and how to calculate 15% GST in New Zealand for worked GST-inclusive and GST-exclusive tables.

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When do Kiwi freelancers, video/media creators, and subcontractors need an IR330C (Schedular Payments)?

Under the Income Tax Act 2007 (Schedule 4), certain independent contractor payments are treated by IRD as Schedular Payments subject to withholding tax (WT) at source—even when you send a freelancer invoice NZ as a genuine sole trader:

• Creative, Film, Video, Television & Media Production: Freelance videographers, photographers, audio engineers, production designers, and on-screen/behind-the-scenes contractors billing production companies often fall under Schedular Payment categories (15% or 20% standard WT rate).
• Commission Sales & Real Estate / Insurance: Independent commission-only agents (20% standard WT rate).
• Labour-Only Building & Construction Subcontractors: Chippies, sparkies, painters, and concrete/landscaping subcontractors billing head contractors mainly for labour (20% standard WT rate).
• Your IR330C Rights: Always hand your payer a completed IR330C (Tax rate notification for contractors) before your first invoice is paid—otherwise the payer must deduct the 45% no-notification penalty rate (or 20% for non-resident entertainers). You can elect any tailored rate from 10% upwards (or apply for a 0% Certificate of Exemption via myIR if you have a clean tax record). Crucially, WT is deducted from the GST-exclusive amount of your invoice; the payer still pays you 100% of your 15% GST so you can remit it on your GST return. See our NZ IR330C schedular payments guide.

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What 2026–27 IRD tax deductions can NZ freelancers, consultants, and sole traders claim on IR3 / IR10?

When filing your annual IR3 individual income tax return and IR10 (Financial statements summary) after the 31 March balance date, you can deduct expenses incurred in generating your assessable income:

IRD Expense Category (IR10 / IR3B)	Official 2026–27 IRD Rate / Rule	Who Claims It & Required Evidence
Motor Vehicle Expenses (Kilometre Rate)	Tier 1 (first 14,000 km): $1.17/km (Petrol/Diesel/Hybrid) · $1.08/km (EV) Tier 2 (over 14,000 km): $0.37/km (Petrol/Diesel) · $0.22/km (Hybrid) · $0.19/km (EV)	Freelancers driving to client shoots, consultants/real estate agents visiting properties, and tradies driving utes. Requires a 90-day IRD logbook (valid for 3 years if business use stays within 20%) or full trip log. See NZ IRD kilometer rate & vehicle expenses.
Home Office / Studio (Square-Metre Option)	$55.60 per m² (IRD utility flat rate for power, gas & heating) PLUS floor-area % of rent, mortgage interest, rates & house insurance	Designers, developers, writers, architects, coaches & sole traders with a dedicated work area at home. Example: 12 m² studio in a 120 m² (10%) home = $667.20 utilities + 10% of rent/mortgage interest/rates.
Low-Value Assets & Depreciation	Immediate 100% write-off for assets costing ≤ $1,000 NZD (ex-GST if GST-registered); IRD DV/SL depreciation above $1,000	Lenses, monitors, microphones, power tools, tablets, and office furniture.
Client Entertainment (50% Rule)	50% deductible (client cafés, restaurants, food & drink); 100% deductible for solo out-of-town business travel meals	Consultants, agencies, and contractors hosting client meetings. Requires an annual 15% GST entertainment adjustment if GST-registered. See NZ IRD 50% entertainment rule guide.
ACC Earners’ & Work Levies	ACC Work Account levy (100% tax-deductible + GST claimable)	Invoiced annually by ACC based on your Business Industry Classification (BIC) code and liable earnings.

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How does an Auckland freelance designer and consultant calculate net GST and IR3 taxable profit?

Consider an Auckland digital designer and brand consultant who is GST-registered on the 6-monthly Payments Basis:

• Gross B2B Invoices Collected (Inc. 15% GST): $103,500 NZD ($90,000 ex-GST revenue + $13,500 GST collected)
• Allowable Business Expenses:
  • Home Studio (14 m² in a 140 m² = 10% house): 14 m² × $55.60 ($778.40 utilities) + 10% of $34,000 rent ($3,400) = $4,178.40 NZD
  • Client Visits & Shoot Travel (Tier 1): 3,100 km × $1.17/km = $3,627.00 NZD
  • Software, Cloud, Subcontractors & Low-Value Gear (≤$1,000): $6,900 NZD inc. GST ($6,000 ex-GST deduction + $900 GST input credit)
• Net 15% GST Payable to IRD: $13,500 - $900 = $12,600 NZD
• Net Taxable Profit on IR3 / IR10: $90,000 - ($4,178.40 + $3,627.00 + $6,000) = $76,194.60 NZD

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Frequently asked questions

Do New Zealand freelancers need an NZBN to send an invoice? An NZBN (New Zealand Business Number) is free for sole traders and strongly recommended when invoicing corporate clients or government agencies (especially for eInvoicing), though not legally mandatory for every small B2C invoice. However, if you are GST-registered (>$60,000 turnover), your 9-digit IRD/GST number is mandatory on all Taxable Supply Information over $200 NZD.

When must a New Zealand freelancer or consultant register for 15% GST? You must register for GST with Inland Revenue once your gross taxable turnover from all self-employed activities exceeded $60,000 NZD in the last 12 months, or you expect it to exceed $60,000 NZD in the next 12 months. Below $60,000 NZD, GST registration is voluntary; if you are not registered, you must never charge 15% GST or issue Taxable Supply Information claiming GST is included.

Does IR330C schedular tax apply to GST on my freelance invoice? No. When you work under a schedular payment contract (such as film, video, media production, commission sales, or labour-only construction) and you are GST-registered, the payer calculates your IR330C withholding tax strictly on the GST-exclusive subtotal of your invoice and pays you 100% of the 15% GST so you can remit that GST on your own myIR return.

What happens when my net residual tax (RIT) exceeds $5,000 NZD? Once your Residual Income Tax (RIT — your end-of-year tax bill after any WT schedular tax or PAYE credits) exceeds $5,000 NZD, you enter the Provisional Tax regime for the following year (28 August, 15 January, and 7 May instalments for a standard 31 March balance date, or 28 October and 7 May if you file 6-monthly GST). See our NZ provisional tax guide.

How long must New Zealand freelancers and sole traders keep invoices and receipts? Inland Revenue requires you to keep all Taxable Supply Information, expense receipts, bank statements, home office calculations, and vehicle logbooks in English (or Māori) for 7 years after the end of the income year to which they relate. Keel stores your invoices, receipt photos, and kilometer logs on-device on your iPhone and exports a complete 5-Folder Statutory Tax Pack (CSV + PDF) in one tap.

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