Free Invoice Template New Zealand

Free Invoice Template New Zealand

New Zealand has a straightforward GST regime and clear invoice rules that make compliance easier than in many countries. Whether you are a sole trader in Auckland, a contractor in Wellington, or a consultant in Christchurch, your invoice template needs to meet Inland Revenue (IRD) requirements while presenting your business professionally to clients.

This guide walks through what an NZ invoice must include, how GST works at 15 percent, payment terms that fit Kiwi business culture, and how to build a template that works for every type of small business.

What an NZ Invoice Must Include

The content required on an NZ invoice depends on whether you are GST registered and on the value of the invoice.

For GST-registered taxpayers, a tax invoice must include the words Tax Invoice in a prominent place, the name and GST number of the supplier, the date the tax invoice is issued, a description of the goods or services supplied, the quantity of the goods or services supplied if applicable, the total amount payable, and a statement that the amount includes GST.

For supplies of $1,000 or more, the tax invoice must additionally include the name and address of the recipient. Best practice is to include the recipient's details on every invoice regardless of amount.

For supplies between $50 and $1,000, simplified tax invoice rules apply that allow fewer fields.

For supplies under $50, a tax invoice is not required, though you should still keep records.

In 2023 New Zealand introduced new rules around taxable supply information that have replaced some of the older tax invoice rules. Under the new rules, GST-registered suppliers must provide taxable supply information to their customers, and customers can choose to provide supply information to support their input tax credit claims. The new rules give more flexibility around format but the core information requirements remain consistent.

If you are not GST registered, you do not issue tax invoices. You issue regular invoices without GST and should clearly indicate that the amounts do not include GST. Charging GST or implying GST registration without being registered is a serious offence.

A New Zealand invoice should also include a unique invoice number, payment terms and due date, accepted payment methods, your bank account details for direct credit, and your contact information.

GST in New Zealand

Goods and Services Tax (GST) in New Zealand is a flat rate of 15 percent that applies to most goods and services. Like Australia, New Zealand uses a single GST rate rather than multiple rates.

GST applies to taxable supplies, which are most goods and services supplied in New Zealand by a registered person in the course of their business.

Zero-rated supplies include the export of goods, certain financial supplies, and supplies to non-residents. Zero-rated suppliers can still claim input GST on related expenses.

Exempt supplies include most financial services, the rental of residential accommodation, and the supply of fine metal. Exempt suppliers cannot claim input GST.

You must register for GST if your turnover from taxable supplies exceeds $60,000 in any 12-month period. Below the threshold, registration is voluntary. Voluntary registration is common in NZ because it allows you to claim input GST on business expenses and is straightforward to manage.

GST returns are typically filed every two months (the standard period) or every six months for smaller businesses, or monthly for larger ones or those that prefer.

On your invoice, GST display can be GST-inclusive or GST-exclusive depending on your preference. For inclusive display, a $1,150 invoice might show Total $1,150.00 (includes GST of $150.00). For exclusive display, the invoice shows Subtotal $1,000.00, GST 15 percent $150.00, Total $1,150.00.

For zero-rated supplies like exports, indicate the zero rating clearly with text like Zero-rated supply: export of goods.

For mixed invoices containing both taxable and zero-rated or exempt items, clearly identify which line items fall into which category.

NZ Business Number and IRD Number

While New Zealand does not have an equivalent of the ABN that must appear on every invoice, you should include your IRD number and your NZBN (New Zealand Business Number) on professional invoices.

The NZBN is a 13-digit globally unique identifier issued by the NZ government. All companies, sole traders, and partnerships can register for an NZBN, and most do because it simplifies many business processes. Including your NZBN on invoices makes it easier for clients to verify your business details.

The IRD number is your tax identifier. For businesses, the IRD number is used for income tax, GST, and other tax compliance. Including it on invoices is not strictly required but is good practice for B2B invoicing.

For companies, also include your company number from the Companies Office. Limited liability companies must include their full registered name as it appears on the company register.

For sole traders, your invoice can use a trading name but should also include your personal name as the proprietor for clarity.

Place the IRD number, GST number, and NZBN prominently in the header of the invoice. Your client's accounts payable system often looks for these identifiers automatically.

Industry-Specific Invoice Considerations

Different NZ industries have additional considerations for invoicing.

The construction industry must comply with the Construction Contracts Act 2002, which sets out rules for payment claims and payment schedules. A payment claim under the CCA must contain specific information including a statement that it is made under the CCA, the amount claimed, the period to which it relates, and how the amount was calculated. Following the CCA rules is essential for protecting your right to payment in the construction industry.

Professional services like accounting, consulting, and legal are subject to 15 percent GST when registered. Some professional services are exempt or zero-rated in specific circumstances.

Freelance and creative services are subject to 15 percent GST if registered. Below the $60,000 threshold, registration is voluntary.

Retail and ecommerce businesses must apply GST to sales to NZ customers. Exports outside NZ are generally zero-rated with documentary evidence required. For low-value imported goods sold to NZ consumers from overseas, the GST is generally collected by the marketplace or non-resident supplier under the GST on low-value imported goods rules.

Independent contractors must consider the withholding tax rules. Some contractors are subject to schedular payments where the payer withholds tax at a specified rate. The schedular payment rate depends on the type of work. Common rates are 20 percent for many service contractors, though contractors can elect a different rate within certain limits.

For companies, the imputation system means that GST on invoices is separate from income tax and dividend imputation. Keep these accounting streams separate.

Payment Terms and Methods in New Zealand

Kiwi business payment expectations are typically Net 20 of the following month (often abbreviated as 20th) for B2B invoices, which means payment is due on the 20th of the month following the invoice month. This is a uniquely NZ convention common in business-to-business transactions.

Net 7 to Net 14 is more typical for smaller suppliers and many service businesses, particularly freelancers. Some larger corporates push for Net 30 or longer.

The Business Payment Practices Act introduced reporting requirements for large businesses to disclose payment terms and practices, which has begun to push faster payments to small business suppliers.

Accepted payment methods in New Zealand include direct credit through bank transfer, which is the most common method for B2B invoices. Direct credits are typically free and arrive within hours or by next business day. Credit card payments through Stripe, Square, or similar processors speed up checkout at the cost of a 2 to 3 percent processing fee. POLi Pay and Account2Account are NZ-specific options for bank-based payments. Cheques are increasingly rare. Cash is uncommon for B2B above small amounts.

Include your bank account name and account number on every invoice for direct credit. The standard NZ bank account format is the BB-BBBB-AAAAAAA-AAA format (bank, branch, account, suffix).

Late payment fees can be included in your contract. Common rates are 1.5 to 2 percent per month or as agreed. The Disputes Tribunal handles small commercial disputes up to $30,000.

For international clients, options include SWIFT wire transfer, Wise, PayPal, and Payoneer. NZ has open trade relationships with Australia (CER), the Pacific, China, and many other countries, making cross-border invoicing common for Kiwi service businesses.

Build Your New Zealand Invoice with Eonebill.ai

Eonebill.ai supports New Zealand businesses with proper GST handling, multi-currency invoicing, and integration with NZ payment methods. Use the invoice generator at /free-tools/invoice-generator to build a template that includes your GST number, NZBN, IRD number, business address, and standard line items.

The platform automatically applies the 15 percent GST rate to taxable supplies and handles zero-rated and exempt items separately. The Tax Invoice title is added automatically when you are GST registered. The recipient details are included for invoices of $1,000 or more, and best practice is applied for smaller invoices as well.

For sole traders, partnerships, and companies, the platform supports the correct legal entity setup. Companies can show their company number alongside the GST number and NZBN.

GST return-ready data is exported in formats compatible with Xero, MYOB, QuickBooks NZ, and other accounting software. Two-monthly or six-monthly GST returns become fast and accurate.

Multi-currency invoicing supports NZD, AUD, USD, EUR, GBP, and many others. Exports outside New Zealand are automatically marked as zero-rated supplies with the appropriate invoice text.

Set up recurring invoices for retainer clients, automatic payment reminders for overdue accounts, and integrated direct credit, POLi Pay, or card payment options so clients pay directly from the emailed invoice.

Review tier options at /pricing and pick the plan that fits your invoice volume.

A properly built New Zealand invoice template handles GST compliance, NZBN display, and IRD requirements without making you the bottleneck. Build yours once with Eonebill and let the platform handle the heavy lifting.

The New Zealand business environment is known for being one of the easiest in the world to operate in, consistently ranking near the top of the World Bank's Ease of Doing Business index. This applies to invoicing as well. The GST rules are relatively simple compared to multi-rate jurisdictions, the IRD is generally cooperative with small businesses, and the payment infrastructure is modern and efficient. Take advantage of this favourable environment by building strong systems early, when the cost of doing so is low.

For Kiwi small businesses serving Australian customers under the Closer Economic Relations (CER) agreement, trans-Tasman trade has historically been frictionless. However, GST treatment of cross-border services has nuances that depend on whether the service is performed in NZ or AU and where the consumer is located. The general rule is that services performed for non-resident customers are zero-rated, but specific service categories may have different treatment. The TT-Tasman cross-border services and digital products GST rules have been refined several times over the past decade. Confirm your treatment with a New Zealand tax adviser if you have significant Australian revenue.

For New Zealand contractors and consultants, the schedular payments regime adds complexity to invoicing. Many contractors are subject to withholding tax on their invoices, with the rate depending on the type of work and contractor election. A contractor invoice subject to schedular payments should clearly indicate the withholding rate and the net amount payable. The payer reports the withholding to IRD, which credits it against the contractor's income tax. Contractors can elect different rates within certain bounds based on their effective tax rate. Choosing the right rate avoids over- or under-withholding through the year.

New Zealand's KiwiSaver retirement scheme is another consideration for self-employed people. Self-employed contributions to KiwiSaver are voluntary but receive a government top-up up to a specified annual amount, making KiwiSaver contributions one of the highest-return investments available. Many freelancers and contractors leave this money on the table by not contributing. Consider building KiwiSaver contributions into your monthly cash flow planning, drawing from invoice receipts as they arrive.

Finally, for New Zealand businesses planning growth into international markets, the structure of your invoicing system can either support or constrain expansion. A platform that supports multi-currency, multi-tax, and multi-language invoicing from day one removes friction when you sign your first international client. A platform that requires significant rework to handle international invoicing slows you down at the moment when speed matters most. Eonebill.ai supports international expansion natively, which is one reason it is well-suited to ambitious Kiwi businesses.