Letterhead Invoice Template for New Zealand

A letterhead invoice is your professional billing document that combines company branding with all legal requirements under New Zealand law. This essential business tool requests payment while ensuring compliance with tax regulations and establishing your professional credibility with clients and customers.

When do you need this document?

You need a letterhead invoice whenever you provide goods or services to customers and require payment. This includes consulting services, product sales, professional services, trades work, and any business-to-business transactions. The document is particularly important when dealing with corporate clients who require proper invoicing for their accounting records, or when you need to demonstrate tax compliance to the Inland Revenue Department. Regular use of properly formatted letterhead invoices helps establish payment terms, creates clear transaction records, and supports your business's professional image in the marketplace.

Key legal considerations

Your letterhead invoice must include specific information to comply with New Zealand law. Under the Goods and Services Tax Act 1985, you must display your GST registration number, calculate GST correctly, and clearly show the tax amount. The Tax Administration Act 1994 requires proper record-keeping, meaning your invoices must be dated, numbered sequentially, and retained for seven years. The Fair Trading Act 1986 mandates that all pricing and service descriptions are accurate and not misleading. Additionally, the Companies Act 1993 requires company invoices to display your legal business name and registered address. Electronic invoicing is governed by the Contract and Commercial Law Act 2017, which recognizes digital signatures and electronic transactions as legally valid.

Legal requirements in New Zealand

New Zealand law imposes specific formatting and content requirements for business invoices. You must include your legal business name, physical address, and contact details in the header. If GST-registered, display your GST number prominently and calculate the 15% GST on taxable supplies. Each invoice needs a unique sequential number, issue date, and clear payment due date. Client information must include their name and address, while the body requires itemized descriptions, quantities, unit prices, and totals. The Financial Transactions Reporting Act 1996 may apply to large transactions, requiring additional documentation. Your invoice must clearly distinguish between GST-inclusive and exclusive amounts, and specify accepted payment methods including bank account details for electronic transfers, which are increasingly preferred in New Zealand business transactions.