Taxable supply information: the $200 GST rule

The rule

1. For supplies over $200, a supplier must give taxable supply information to a GST-registered buyer within 28 days of a request, or by another date the two agree.

   ›What Inland Revenue says

   “Taxable supply information must be provided to GST registered buyers within 28 days of a request (or by an alternative date agreed to by the parties) for supplies over $200.”

   Report a problem

2. For supplies of $200 or less, the records need the seller's name, the date, a description of the goods or services and the price.

   ›What Inland Revenue says

   “$200 or less”

   “Name or trade name”

   “Description of the goods or services”

   “The consideration for the supply”

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3. For supplies of more than $200, the records also need the seller's GST number and either the GST-exclusive amount, the GST and the GST-inclusive amount, or, when GST is charged at the standard rate on everything listed, the GST-inclusive amount with a statement that GST is included.

   ›What Inland Revenue says

   “More than $200 and up to $1,000”

   “GST number”

   “the GST-exclusive amount,”

   “the GST-inclusive amount and a statement GST is included when it is charged at the standard rate for all the goods or services listed.”

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4. Invoices, bank statements, supplier agreements and contracts can be used on their own or together to support the figures in your GST returns.

   ›What Inland Revenue says

   “Now, various records like invoices, bank statements, supplier agreements, and contracts can be used on their own, or in combination, to support the figures in your GST returns.”

   Report a problem

How Bilbx applies it

• Bilbx reads the seller's GST number and the GST printed on each receipt you scan.
• In the export from Tax Lab, part of Bilbx Premium, the "GST evidence" column marks each claimed receipt: "GST captured" when it shows GST, "Small purchase" when it shows none and is for $200 or less, and "GST not captured" when it shows none and is for more than $200.
• The column shows what Bilbx read on each receipt: above the line, "GST not captured" is a prompt to look at the receipt again.

Worked examples

Bilbx's own tests run these exact cases against the website and the app.

• $200 · GST not shown

  What Inland Revenue asks for:

  The seller's name, the date, a description and the price

  Bilbx's export says:

  Small purchase

• $200.01 · GST not shown

  What Inland Revenue asks for:

  The seller's GST number and the GST details as well

  Bilbx's export says:

  GST not captured

• $345 · GST shown

  What Inland Revenue asks for:

  The seller's GST number and the GST details as well

  Bilbx's export says:

  GST captured

Check a receipt

Enter a receipt to see what Bilbx does with it under New Zealand's rules. It is worked out in your browser by the same code the app runs, and nothing you enter is sent or stored.