Mileage Invoice Template for New Zealand

A Mileage Invoice is a crucial business document that allows you to claim vehicle expenses based on distance travelled for business purposes in New Zealand. Whether you're an employee seeking reimbursement, a contractor billing clients, or a business owner tracking expenses for tax purposes, this document ensures you comply with Inland Revenue Department requirements while maintaining proper financial records.

When do you need this document?

You'll need a Mileage Invoice whenever you use your personal vehicle for business purposes and want to claim expenses or seek reimbursement. This includes travelling to client meetings, business conferences, or work sites when using your own car. Employees commonly use these invoices to claim reimbursement from employers for work-related travel, while contractors and freelancers use them to bill clients for travel expenses. Business owners also rely on mileage invoices to track deductible vehicle expenses for tax purposes, ensuring they can claim legitimate business travel costs against their income.

Key legal considerations

Your Mileage Invoice must include specific information to satisfy legal requirements and ensure successful claims. The document should contain detailed journey information including dates, start and end locations, business purpose of travel, and total kilometres travelled. You must use current IRD-approved mileage rates and clearly show your calculation method. If you're GST-registered, include your GST number and apply GST to the total where appropriate. The invoice must be issued promptly and maintain professional presentation standards. Keep detailed records of all journeys, as IRD may request supporting documentation during audits. Ensure your vehicle expenses are genuinely business-related, as personal travel cannot be claimed as a business expense.

Legal requirements in New Zealand

Under the Income Tax Act 2007, you must maintain accurate records of business vehicle use to claim deductions or seek reimbursements. The Tax Administration Act 1994 requires you to keep detailed records for seven years, including mileage logs that support your invoice claims. If your invoice involves GST-registered parties, the Goods and Services Tax Act 1985 governs how GST applies to mileage reimbursements. For employee reimbursements, the Employment Relations Act 2000 requires employers to reimburse reasonable work-related expenses. Your mileage rate should align with IRD guidelines, currently set at specific cents per kilometre for different vehicle types. Ensure your invoice includes all mandatory elements: invoice number, date, parties' details, journey specifics, calculation breakdown, and payment terms to meet both legal and business standards.