References

Six numbered references for /wayfinder/refs/first-tax-invoice:

1. The taxable-supply-information rules came into force on 1 April 2023, replacing the previous "tax invoice" regime. The rules sit in sections 19E to 19Q of the Goods and Services Tax Act 1985, inserted by the Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Act 2022. The $60,000 GST registration threshold (a separate question from invoicing) is unchanged and sits in section 51.

• GST Act 1985 sections 19E-19Q — legislation.govt.nz
• GST Act 1985 section 51 (registration threshold) — legislation.govt.nz

2. The "TAX INVOICE in a prominent place" rule from the previous regime has been removed. Under the new framework, taxable supply information can be provided in any format — invoice, email, accounting-software exchange, or combination of records — provided the required information content is supplied. There is no requirement to label the document or information set as "taxable supply information" or as a "tax invoice".

• GST Act 1985 section 19E — legislation.govt.nz
• IRD operational guidance on taxable supply information — ird.govt.nz/gst

3. Three-tier threshold structure for taxable supply information:

• Supplies under $200 (GST inclusive): no requirement to issue TSI; minimal records sufficient to confirm a taxable supply.
• Supplies $200 to $1,000 (GST inclusive): simplified TSI required — supplier name, GST registration number, date of supply, description, GST-inclusive amount.
• Supplies over $1,000 (GST inclusive): full TSI required — all of the above plus recipient name and address.
• GST Act 1985 section 19F — legislation.govt.nz
• IRD operational guidance — ird.govt.nz/gst

4. The 28-day rule: a GST-registered recipient can request taxable supply information from a supplier; the supplier has 28 days from the date of the request to provide it. The request and supply obligations sit in sections 19K and 19L of the GST Act; failing to provide the information within that window when it’s required is an offence under section 143.

• GST Act 1985 section 19K (request mechanism) — legislation.govt.nz
• GST Act 1985 section 19L (obligation to provide taxable supply information after request) — legislation.govt.nz
• GST Act 1985 section 143 (offence) — legislation.govt.nz

5. GST registration threshold: $60,000 of taxable supplies in any 12-month period (rolling), per section 51 of the GST Act 1985. Voluntary registration below the threshold is permitted. Registration is a separate decision from invoicing requirements; this entry covers invoicing only. The GST registration entry covers the threshold, voluntary registration considerations, and registration mechanics.

• GST Act 1985 section 51 — legislation.govt.nz

6. The April 2023 changes also addressed: removal of the IRD-approval requirement for buyer-created tax invoices; increase of the low-value threshold from $50 to $200; greater flexibility on what constitutes "address" (NZBN, website, email address, or phone number rather than physical address); and removal of the "copy only" marking requirement on duplicate documentation. These are operational details that the entry doesn't cover substantively — IRD's operational guidance is the right source.

• IRD operational guidance — ird.govt.nz/gst
• PwC summary of the April 2023 changes — pwc.co.nz