GST Records and Workshop Invoices in New Zealand
A plain-English overview of taxable supply information and why NZ workshops should keep invoice records connected to completed work.
New Zealand workshops that are GST registered need reliable transaction records. The operational goal is to keep invoice information connected to the actual customer, vehicle and work completed so the GST record is accurate and easy to retrieve.
Know the current terminology
IRD says the old requirement centred on 'tax invoices' was replaced from 1 April 2023 by taxable supply information rules. The GST calculation itself did not change; the record-keeping requirements became more flexible.
Keep the information that supports the supply
The exact information required depends on the value and type of supply. IRD notes that records can include invoices, bank statements, supplier agreements and contracts, either alone or in combination.
Respond properly when GST customers ask
IRD states that taxable supply information must be provided to GST-registered buyers within 28 days of a request for supplies over $200, unless another date is agreed.
Keep corrections traceable
- Do not silently overwrite historical invoices.
- Record credit or correction information properly.
- Keep customer and transaction details consistent.
- Retain records according to your accounting and legal requirements.
Treat the workshop system as an operational record, not tax advice
Software can help organise invoices and transactions, but tax treatment depends on your circumstances. Use current IRD guidance or professional advice when you are unsure.