Invoicing in New Zealand, Explained
What has to be on an invoice since the 2023 GST changes, where pro forma invoices and quotes fit, whether you can charge interest on an overdue invoice, and what actually happens when a customer doesn't pay.
Invoicing Rules NZ Businesses Actually Need
Invoicing in New Zealand changed on 1 April 2023: GST law no longer requires a document called a "tax invoice" and instead requires taxable supply information, with the required detail scaling by the value of the supply. Most of what is written about invoicing online is either generic and offshore or sits behind an accounting firm's contact form. This guide covers the NZ specifics — the GST rules, the documents that look like invoices but aren't, and the two questions every supplier eventually asks when an invoice goes past due.
Every Invoicing Article
GST & Invoice Basics
- Do You Still Need a "Tax Invoice" in NZ? (2023 GST Rules Explained) — what taxable supply information means, and exactly what must be on your invoice at each dollar threshold
- What Is a Pro Forma Invoice? (Does It Need GST in NZ?) — why it isn't a tax invoice, and when NZ wholesalers use one
- Quote vs Invoice: What's the Difference? — including why a quote is not an estimate
When an Invoice Goes Unpaid
- Can You Charge Interest on an Overdue Invoice in NZ? — the contractual basis, the 1.5% per month convention, and how to word it in your terms of trade
- What Happens If a Customer Doesn't Pay Your Invoice in NZ? — the five-rung escalation path, from reminder to statutory demand to the Disputes Tribunal
Related Reading
- Payment Terms, Explained — every common NZ payment term that appears on an invoice
- What to Do When a Customer Pays an Invoice Late — handling the conversation before it becomes formal
- How Late Invoices Affect Supplier Cash Flow
Getting the Invoice Right Is Half the Job
PaidTerms connects to your Xero invoicing and lets eligible customers pay over time, while you're paid the full invoice upfront.
