GST receipts in New Zealand: what a receipt must show to claim GST
To claim the GST on a purchase, you need a record that shows the right details for its value. Since 1 April 2023 New Zealand has not required a document called a "tax invoice". The requirement now is taxable supply information: any receipt, invoice or record that carries the information Inland Revenue asks for.
What it has to show depends on how much the supply was.
| Supply value (including GST) | Taxable supply information must show |
|---|---|
| $200 or less | The supplier's name or trading name, the date, a description of the goods or services, and the amount |
| Over $200 up to $1,000 | All of the above, plus the supplier's GST number, and either the GST amount or a statement that the price includes GST at the standard rate |
| Over $1,000 | All of the above, plus the buyer's name and one identifier: an address, phone number, email, trading name, NZBN or website |
Before April 2023 the low-value line was $50. It is now $200, and guides written before the change are still widely quoted with the old figure.
GST is inside the price
New Zealand prices are quoted including GST at 15%, and it applies to nearly everything, fresh food included. There is no GST-free food list, which is why a supermarket receipt in New Zealand usually carries a full 15% where an Australian one often does not.
To find the GST inside a GST-inclusive price, multiply by 3 and divide by 23:
- $115.00 × 3 ÷ 23 = $15.00 GST, and $100.00 excluding GST
- $49.95 × 3 ÷ 23 = $6.52 GST
The shortcut fails in three situations, and each one is common on real receipts:
- The supplier is not GST-registered. Registration is only compulsory above $60,000 of turnover. A market stall, a small tradesperson or a hobby seller may charge no GST at all. With no GST number and no GST statement on the receipt, there is no GST to claim.
- Part of the purchase is exempt or zero-rated. Financial services such as bank fees and interest are exempt. International flights and exported goods are zero-rated. A receipt mixing those with ordinary items is not 15% throughout.
- The total excludes GST. Trade accounts and builders' merchants often print totals "excl GST" or "+GST". There, the GST is added on top, and 3/23 of the printed figure understates it.
When a receipt prints the GST amount, use the printed figure.
Who can claim GST at all
Only a GST-registered person can claim GST on purchases, and only on things bought for their taxable activity. If you are not registered, the GST on a receipt is simply part of what the item cost you. That still matters, because the full GST-inclusive amount is what you deduct for income tax.
GST returns are due on the 28th of the month after the end of your GST period, with two exceptions: the period ending 31 March is due on 7 May, and the period ending 30 November is due on 15 January. There is no extension of time for a GST return. The full calendar is in New Zealand tax year dates and deadlines.
Keeping taxable supply information
Keep taxable supply information for the same seven years as your other business records. A photo or scan is fine: Inland Revenue's electronic records statement, SPS 21/02, lets you keep the image and throw the paper away, provided the image is complete and readable. See does Inland Revenue accept photos of receipts for the conditions, including the rule about keeping a copy in New Zealand.
Sources
Common questions
Do I still need a tax invoice to claim GST in New Zealand?
Not in name. Since 1 April 2023 the requirement is taxable supply information, which can be a receipt, invoice or any other record that carries the right details. What it must show depends on the value of the purchase.
What does a receipt need to show to claim GST on a purchase over $200?
The supplier's name or trading name and GST number, the date, a description of what you bought, and the amount, with the GST shown or a statement that the price includes GST at the standard rate. Over $1,000 it must also identify you as the buyer.
Can I claim GST on purchases under $200 without a proper receipt?
Supplies of $200 or less need less information: the supplier's name, the date, a description and the amount. You still need a record of the purchase, and a till slip or card statement line usually covers it.
How do I work out the GST in a GST-inclusive price?
Multiply the price by 3 and divide by 23. At 15% GST, a price of $115.00 contains $15.00 of GST, and $115.00 × 3 ÷ 23 = $15.00.
Do I have to register for GST?
You must register if your turnover from taxable activity was $60,000 or more in the last 12 months, or is expected to be in the next 12 months. Below that, registration is voluntary.
Every figure on this page is checked against Inland Revenue's own guidance and linked in the sources above. Last checked . Thresholds change each tax year, so if you are reading this well after that date, confirm the current figures before you rely on them. Terms.
Keep reading
Does Inland Revenue accept photos of receipts?
Yes. SPS 21/02 lets you keep receipts electronically and bin the paper. What a valid copy must show, and the offshore storage rule most people miss.
ReadHow long do you need to keep receipts for Inland Revenue?
Seven years after the end of the tax year they relate to. What counts as a business record, when the clock starts, and where the records must be kept.
ReadCan you claim business expenses without receipts in New Zealand?
Sometimes, but the burden of proof is on you. What Inland Revenue expects, what can stand in for a lost receipt, and why GST claims need more.
Read