Taxable Supply Information NZ GST Rules (2026–27): IRD $200 & $1,000 Tiers & Supply Correction Information

Short answer: Under Sections 19E to 19N of the Goods and Services Tax Act 1985, Taxable Supply Information NZ GST rules replaced rigid “Tax Invoice” formatting with three data-based GST tiers: NZ$200 or less (supplier name, date, description, and total paid), over NZ$200 to NZ$1,000 (adds the supplier’s 8/9-digit GST number and 15% GST indication), and over NZ$1,000 (adds buyer identity details and itemised GST). Changes to billed amounts require Supply Correction Information (credit/debit notes).

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Since Inland Revenue modernised New Zealand’s GST record-keeping framework under the Goods and Services Tax Act 1985 (Sections 19E–19N), Kiwi sole traders, tradies, and independent contractors no longer have to print the exact words “Tax Invoice” or “Credit Note” at the top of a single piece of paper for a 15% GST claim to be legal.

Instead, Inland Revenue (IRD) Taxable Supply Information (TSI) and Supply Correction Information (SCI) focus on whether your digital invoice, trade docket, contract, or receipt records the mandatory statutory data fields for each dollar tier (NZ$200 or less, over NZ$200 to NZ$1,000, and over NZ$1,000)—and whether you issue them within the statutory 28-day / 20th-of-the-following-month deadline.

Below is the complete 2026–27 statutory guide to Taxable Supply Information NZ GST rules, Supply Correction Information (credit and debit notes), Buyer-Created Taxable Supply Information (BCTSI), and how to protect your Box 12 GST input tax deductions during an IRD review. For related Kiwi guides, see NZBN invoice and docket book rules, how to calculate 15% GST in NZ, and NZ IRD 7-year record-keeping rules.

What are the 3 tiers under Taxable Supply Information NZ GST rules (NZ$200 and NZ$1,000 thresholds)?

Under Section 19K of the Goods and Services Tax Act 1985, the data fields required to substantiate a 15% GST supply (and for a GST-registered buyer to claim an input tax deduction in Box 12 of their GST return) scale across three GST-inclusive value tiers:

Statutory Data Field (GST Act 1985 s 19K)	Tier 1: NZ$200 or Less (Incl. GST)	Tier 2: Over NZ$200 up to NZ$1,000 (Incl. GST)	Tier 3: Over NZ$1,000 (Incl. GST)
1. Supplier’s legal or trading name	Required	Required	Required
2. Date of the invoice / date of supply	Required	Required	Required
3. Description of the goods or services supplied	Required	Required	Required (with quantities or volume of goods/services)
4. Total amount paid / consideration for the supply	Required	Required	Required
5. Supplier’s 8- or 9-digit IRD / GST number (123-456-789)	Not required	Required	Required
6. Clear indication of 15% GST charged	Not required	Required (either show pre-GST subtotal + 15% GST + total, OR show GST-inclusive total with a statement that it includes 15% GST)	Required (must show the exact 15% GST amount or pre-GST + GST + total breakdown)
7. Recipient’s (buyer’s) name PLUS at least 1 recipient identifier (physical address, email, phone, trading name, URL, or 13-digit NZBN)	Not required	Not required	Required (when selling to another GST-registered business)

Can you still title your PDF “Tax Invoice” in New Zealand?

Yes. In fact, Inland Revenue explicitly confirms that existing Tax Invoice templates that include the Tier 3 fields above automatically satisfy Taxable Supply Information (TSI) across all three dollar brackets. Using a single clean NZ Tax Invoice template that always prints your trading name, 8/9-digit GST number, 13-digit NZBN, buyer’s name/email/address, itemised quantities, net subtotal, 15% GST (3/23 of gross), and GST-inclusive total guarantees compliance whether the job is NZ$150 or NZ$15,000.

What are the statutory timeframes for issuing Taxable Supply Information (28 days vs 20th of the following month)?

Under Section 19L of the Goods and Services Tax Act 1985, a GST-registered supplier in New Zealand must provide Taxable Supply Information to another GST-registered person within strict statutory deadlines:

1. Supplies Over NZ$200 to Another GST-Registered Business (Automatic Duty):
   • When you make a taxable supply over NZ$200 (including GST) to a customer who is registered for GST, you do not wait for them to ask. You must provide Taxable Supply Information within 28 days of the time of supply—or, if you prefer a standard monthly billing cycle, by the 20th of the month following the month in which the time of supply occurred (matching standard Kiwi “20th of the following month” trade terms), or any alternative date agreed in writing between the supplier and buyer.
2. Supplies of NZ$200 or Less (or where the buyer requests TSI):
   • If a GST-registered customer requests Taxable Supply Information from you, you must provide it within 28 days of receiving the request (or by an agreed alternative date).

What is Supply Correction Information (SCI — Credit and Debit Notes) under NZ GST rules?

When an already-issued GST invoice needs to be adjusted—for example, because materials were returned to the merchant, an agreed variation reduced the contract price, a discount was granted after billing, or 15% GST was miscalculated—Section 19N of the GST Act 1985 requires the supplier to issue Supply Correction Information (SCI) (historically called a Credit Note or Debit Note).

To be legally valid for adjusting your Box 9 (Output tax adjustments) or Box 13 (Input tax credit adjustments) on your IRD GST return, Supply Correction Information must contain all 4 mandatory items:

Mandatory SCI Field (GST Act 1985 s 19N)	What Must Appear on Your Credit Note / Debit Note / Variation Adjustment	Worked Example (NZ$575.00 Credit on a NZ$3,450.00 Job)
1. Supplier’s Name & GST Number	Supplier’s legal or trading name and 8- or 9-digit IRD GST number (123-456-789)	Auckland Electrical Contracting — GST: 123-456-789
2. Date of the Correction	The calendar date the Supply Correction Information (credit or debit note) is issued	Issued: 14 November 2026
3. Reference to the Original Supply (TSI)	Information identifying the original Taxable Supply Information being corrected (such as the original invoice number and date, or the date and description of the original supply)	Ref: Corrects Invoice #INV-2026-042 dated 28 October 2026 (Unused switchboard hardware returned)
4. The Exact Correction to the Consideration & GST	The difference between the original GST-inclusive amount and the corrected amount, showing the 15% GST adjustment (× 3 ÷ 23)	`Credit Subtotal: -NZ$500.00

Key Audit Rule: Once you have accounted for a GST invoice in a filed GST return, you must not delete or overwrite the original invoice in your records. Instead, issue a sequential Credit Note / Supply Correction Information document and include the NZ$75.00 GST adjustment in the GST return period in which the correction occurred.

What is Buyer-Created Taxable Supply Information (BCTSI) for Kiwi Subcontractors?

Previously, if a principal contractor, dairy co-operative, forestry company, or scrap-metal buyer wanted to generate “Buyer-Created Tax Invoices” on behalf of its subcontractors, they had to apply to Inland Revenue in advance for formal approval.

Under the modernised Taxable Supply Information NZ GST rules, prior IRD approval is no longer required for Buyer-Created Taxable Supply Information (BCTSI), provided both the GST-registered buyer and the GST-registered seller agree in writing (in a subcontract or trade agreement) that:

1. Only the buyer will issue the Taxable Supply Information for those supplies;
2. The seller (subcontractor) will not issue a duplicate invoice containing TSI for the same supply; and
3. Both parties retain a copy of the agreement and the BCTSI for 7 tax years.

Worked $NZD Examples across the 3 IRD Taxable Supply Information Tiers

Here is how the 15% GST calculation (Net × 0.15 = GST, or Gross × 3 ÷ 23 = GST) and the required TSI fields work across all three New Zealand GST thresholds in 2026–27:

Scenario & Tier	Pre-GST Amount ($NZD)	15% GST Component (3/23 of Gross)	Total GST-Inclusive Price ($NZD)	Minimum IRD TSI Compliance Requirement
Tier 1: Hardware Store Fixings Docket (<= NZ$200)	NZ$160.00	NZ$24.00	NZ$184.00	Supplier name, date, item description, and NZ$184.00 total paid (keep photo of thermal docket for Box 12 claim)
Tier 2: Residential Call-Out & Repair (NZ$200.01–NZ$1,000)	NZ$600.00	NZ$90.00	NZ$690.00	Tier 1 fields plus Supplier’s 8/9-digit GST number and statement/breakdown showing 15% GST (NZ$90.00)
Tier 3: Commercial Subcontract Progress Claim (> NZ$1,000)	NZ$4,000.00	NZ$600.00	NZ$4,600.00	Tier 2 fields plus Buyer’s name + 1 Buyer Identifier (e.g., Buyer’s 13-digit NZBN, address, or email) and itemised quantities + separate NZ$600.00 GST line

How do you store Taxable Supply Information and trade dockets for IRD’s 7-year audit window?

Under Section 75 of the Goods and Services Tax Act 1985 and Section 22 of the Tax Administration Act 1994, New Zealand sole traders and contractors must retain all Taxable Supply Information and Supply Correction Information (both issued client invoices and incoming supplier dockets over NZ$200) in English or te reo Māori for 7 years after the end of the taxable period to which they relate. Because thermal receipts from Bunnings, Mitre 10, PlaceMakers, and fuel stations fade rapidly in a ute cab, photographing every docket into Keel under the job ensures your Box 12 GST claims and IR3B / IR10 sole trader deductions remain 100% readable for all 7 years.

Frequently asked questions

Did Taxable Supply Information replace Tax Invoices in New Zealand?

Yes. Under Sections 19E to 19N of the Goods and Services Tax Act 1985, the term Taxable Supply Information (TSI) replaced the older statutory requirement to hold a single document titled “Tax Invoice”. However, Inland Revenue confirms that you do not need to stop using the heading “Tax Invoice”—any existing invoice template that displays the required TSI data fields for its dollar tier (NZ$200 or less, over NZ$200 to NZ$1,000, or over NZ$1,000) is 100% compliant.

What is the threshold where I must keep Taxable Supply Information to claim GST in New Zealand?

Previously, GST-registered businesses did not need a tax invoice for purchases of NZ$50 or less. Under the current Taxable Supply Information NZ GST rules, for supplies of NZ$200 or less (including GST), you still need a basic record of the purchase (such as a store receipt or docket showing the supplier’s name, the date, a description of the goods/services, and the total amount paid), while for any purchase over NZ$200 (including GST) you must hold full Tier 2 or Tier 3 Taxable Supply Information showing the supplier’s 8- or 9-digit GST number before claiming the 15% GST in Box 12.

What happens if I am not registered for GST in New Zealand (under NZ$60,000 turnover)?

If your annual turnover is under the NZ$60,000 GST registration threshold and you are not registered for GST, you must not charge 15% GST, display a GST number, or issue Taxable Supply Information. Instead, issue a standard commercial invoice (ideally displaying your 13-digit NZBN) with the clear statement “Not GST registered — no GST charged”.

How many days do I have to provide Taxable Supply Information to a GST-registered buyer in NZ?

Under Section 19L of the Goods and Services Tax Act 1985, for any taxable supply over NZ$200 (including GST) made to another GST-registered person, you must provide Taxable Supply Information within 28 days of the time of supply (or by the 20th of the month following the month of supply, or an alternative date agreed by both parties). For supplies of NZ$200 or less, you must provide TSI within 28 days if the GST-registered buyer requests it.

What must be included on Supply Correction Information (a GST credit note or debit note) in New Zealand?

Under Section 19N of the GST Act 1985, when an invoiced amount changes after Taxable Supply Information has been issued, your Supply Correction Information (credit note or debit note) must show four details: (1) the supplier’s name and 8/9-digit GST number, (2) the date the correction is issued, (3) a clear reference to the original invoice or supply being corrected, and (4) the exact correction to the consideration and the 15% GST adjustment (× 3 ÷ 23).

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This guide provides general statutory information for New Zealand sole traders and contractors for the 2026–27 tax year and is not formal tax or legal advice. Always confirm your GST obligations with Inland Revenue (ird.govt.nz) or a New Zealand Chartered Accountant.