Limited Company Invoice Template for New Zealand

When your New Zealand limited company provides goods or services to clients, you need a properly structured invoice that meets both tax and legal requirements. A Limited Company Invoice is more than just a bill – it's a legally compliant document that must satisfy specific requirements under New Zealand law, particularly the Goods and Services Tax Act 1985 and Companies Act 1993.

When do you need this document?

You'll need a Limited Company Invoice whenever your registered company sells products, provides services, or completes work for clients or customers. This includes consulting services, product sales, professional services, maintenance contracts, and subscription services. The invoice is required whether you're dealing with other businesses, government entities, or individual consumers. You must issue invoices for all taxable supplies over $50, and it's good practice to invoice for smaller amounts too. If your company is GST-registered, every invoice becomes a critical tax document that affects both your GST returns and your client's ability to claim input tax credits.

Key legal considerations

Your Limited Company Invoice must include mandatory company identification details as required by the Companies Act 1993, including your full legal company name, company registration number, and registered office address. GST-registered companies must display their GST number prominently and calculate GST at the correct rate (currently 15% in New Zealand). The invoice should clearly separate GST from the base price to help clients understand their potential input tax credits. Payment terms should be specific and reasonable – while New Zealand law doesn't mandate particular payment periods, clearly stating terms like "payment due within 20 working days" helps with enforcement. Include detailed descriptions of goods or services to avoid disputes and ensure the invoice can serve as evidence in any commercial disagreement.

Legal requirements in New Zealand

Under the Goods and Services Tax Act 1985, your invoice must contain specific information including the supplier's name and GST number, customer details, invoice date, description of goods or services, and the GST amount charged. The Tax Administration Act 1994 requires you to maintain these invoices as business records for seven years. Your invoice formatting must comply with the Financial Reporting Act 2013 for record-keeping purposes. The Fair Trading Act 1986 mandates that all pricing and service descriptions be accurate and not misleading. If payment becomes an issue, your properly formatted invoice serves as primary evidence under the Contract and Commercial Law Act 2017 for debt recovery proceedings. Ensure your invoice includes a unique invoice number for tracking and reference purposes, as this aids in financial reporting and audit requirements.