New Zealand: New rules for GST invoicing effective 1 April 2023

Important concepts introduced under the new rules

Effective 1 April 2023

The new goods and services tax (GST) invoicing rules were enacted in March 2022 with effect from 1 April 2023 and are intended to replace the current tax invoicing rules with a new framework governing information requirements. Read TaxNewsFlash

In September 2022, a number of remedial GST changes were introduced to further amend the new rules.  

KPMG observation

Most GST registered businesses will be able to continue issuing their tax invoices and GST credit notes without making any changes to their systems. The new rules will allow a wider range of invoicing practices to be adopted (e.g., e-invoicing systems).

Even taxpayers who are not required to make any changes need to be aware of these additional options as your suppliers’ invoicing practices may change, which could affect those taxpayers’ business operations.  

New terminologies

Three new important concepts have been introduced under the new rules:

  • Taxable supply information (TSI) will replace tax invoices
  • Supply correction information (SCI) will replace credit notes or debit notes
  • Supply information refers to the list of information required in certain situations when the supply is not subject to GST

Read a November 2022 report prepared by the KPMG member firm in New Zealand


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