A New Zealand contractor invoice template is a reusable document for recording the work supplied, the amount due, and how and when the client should pay. Use the blank template below, then tailor it to your contract and GST status; a GST-registered contractor must include the relevant GST information, while an unregistered contractor must not charge GST.
What a contractor invoice does
An invoice creates a clear payment request and a record of a transaction. It helps both parties identify which work was completed, the agreed charge, any GST, and the payment deadline. A well-prepared invoice can also make it easier to match a payment to a particular project or purchase order.
An invoice is not a substitute for the agreement that sets out the scope, rates, milestones, expenses, or change process. Ideally, the invoice follows the terms already agreed with the client. For example, if a contractor has agreed to charge an hourly rate, the invoice can show the hours and rate; if the contract sets a fixed fee for a completed stage, the invoice should identify that stage rather than implying an hourly calculation.
There is no single government-issued format that every contractor must use. A document can be simple, but it should be legible, accurate, and detailed enough for the client to understand the charge and keep appropriate records.
Information to put on the invoice
Use consistent business details and include enough information for the client to recognise the work. The precise fields that apply can depend on the transaction and whether you are registered for GST. A practical invoice usually includes:
- Your legal or trading name, contact details, and business address or other suitable contact address.
- A unique invoice number, the issue date, and a due date or clearly stated payment terms.
- The client’s name and, where relevant, their billing address, project name, site, or purchase-order reference.
- A description of the work, the period or date it was performed, and any agreed units, hours, rate, or milestone.
- Separate amounts for labour, materials, approved expenses, discounts, and other charges where applicable.
- The subtotal, GST amount if applicable, total payable, and payment instructions.
Invoice numbers are useful for filing and follow-up. Choose a sequence you can maintain, such as INV-001, INV-002, and so on. The number does not need to reveal how many clients you have, and it should not be reused for a different invoice. If you correct an invoice, keep a clear record of the correction rather than quietly changing a copy that has already been sent.
New Zealand contractor invoice template
| Field | Details |
|---|---|
| Supplier or contractor name | |
| Address and contact details | |
| GST number, if registered | |
| Invoice number | |
| Invoice date | |
| Payment due date or terms | |
| Client name and billing details | |
| Project, site, or purchase-order reference |
| Description of work or item | Quantity or hours | Rate | Line total |
|---|---|---|---|
| Subtotal | |
|---|---|
| GST, if applicable | |
| Total payable | |
| Payment instructions or reference |
Sample — fictional details only: Harbour View Carpentry, 8 Example Lane, Wellington; GST number 123-456-789; invoice HV-014; issued 12 May 2026; due 26 May 2026; bill to Aroha Sample, Example Studio; project: reception shelving. One completed shelving installation, agreed fixed fee: NZD 1,000.00; subtotal NZD 1,000.00; GST at 15%: NZD 150.00; total payable NZD 1,150.00. Payment reference: HV-014.
GST and taxable supply information
In New Zealand, GST is a goods and services tax. A contractor should charge GST only when registered and when the supply is subject to GST. The standard rate is 15%, but particular supplies or circumstances can be treated differently. Do not add a GST line simply because a client expects one: check your actual registration status and the treatment of the supply.
From 1 April 2023, New Zealand rules use the term taxable supply information rather than requiring a document specifically called a tax invoice. A document may still be labelled an invoice. The information a buyer needs depends in part on the value of the supply. Broadly, supplier identity, the date, and a description are central details; for higher-value supplies, additional information such as the supplier’s GST number, the consideration and GST, and recipient details may be required. For ordinary supplies over NZD 1,000, recipient information is generally part of the required information. The rules contain details and exceptions, so check current Inland Revenue guidance for the transaction rather than relying on a label alone.
When a GST-registered contractor quotes a GST-inclusive price, make that clear and show the GST calculation or the relevant GST-inclusive statement as appropriate. If quoting amounts before GST, state that GST will be added where applicable. For an unregistered contractor, show the agreed amount without describing any part of it as GST. A client’s request for a GST number does not itself make an unregistered contractor eligible to charge GST.
Businesses generally need records that support their GST and income reporting. Keep copies of invoices issued and relevant supporting documents, such as timesheets, receipts, and agreed variations. If your GST registration, taxable supply information, or filing obligations are uncertain, ask a qualified tax professional.
How to show rates, expenses, and totals
Make the calculation easy to check. For hourly work, show the number of hours, the hourly rate, and the resulting amount. For example, 6.5 hours at NZD 80 per hour gives a labour line of NZD 520 before any applicable GST. For a fixed-fee job, identify the deliverable or stage and the agreed fixed amount instead of inventing a time breakdown.
List materials, travel, or other expenses separately when that helps the client compare the invoice with the agreement. State whether an expense is being passed on at cost or charged under another agreed method; do not imply that an expense was approved if it was not. If a deposit or prior payment has already been received, show it as a deduction so the remaining balance is clear.
Use one currency consistently, normally NZD for a New Zealand domestic invoice, and avoid rounding individual lines in a way that makes the total appear inconsistent. Add the lines, subtotal, GST where applicable, credits, and final amount due in a reproducible way. If a client disputes a line, the clear breakdown gives both parties a specific item to discuss.
Payment terms and sending the invoice
Payment timing should match the terms agreed with the client. There is not one universal due date that automatically applies to every contractor invoice. State a specific due date, or express the term clearly, such as payment within an agreed number of days from the invoice date. Avoid vague wording such as “prompt payment” if the parties need to know exactly when payment is expected.
Before sending the invoice, check that the client’s billing details and any required purchase-order number are correct. Confirm that the named person or accounts team is the right recipient and that the work or milestone has been accepted if the agreement requires that. Send the invoice in a readable format and retain a copy with any related work records.
Include practical payment instructions, such as the account name and number where appropriate, and ask the client to use the invoice number as the payment reference. Share payment details through a suitable channel and be cautious about unexpected requests to change them: confirm a change using a trusted contact method. If payment is late, a polite reminder that identifies the invoice, amount, and due date is often a useful first step; follow any agreed dispute or escalation process.
Common invoice problems to avoid
- Charging GST when not registered: do not collect an amount labelled GST unless you are entitled to charge it. Check your status before preparing the invoice.
- Missing work detail: “services” alone may not tell a client what they are paying for. Add a useful description, relevant dates, and agreed units or milestone.
- Unclear totals: distinguish subtotal, GST, credits, and final amount due. Make clear whether the quoted rate includes GST.
- Wrong recipient or reference: a correct invoice sent to the wrong billing contact can still be delayed. Check the client’s instructions and purchase-order details.
- Changing an issued invoice without a trail: preserve the original and record the correction or credit in a way that keeps the transaction understandable.
- Treating an invoice as proof of every contractual entitlement: an invoice records a payment request, but it does not automatically settle disagreements about scope, acceptance, or variations.
Construction work can involve special payment processes. A standard invoice is not necessarily a payment claim under the Construction Contracts Act; a payment claim has its own statutory requirements. If a construction payment process or a disputed amount is involved, get qualified advice about the applicable documents and deadlines.
Choosing and adapting a template
A printable template is useful for occasional jobs, straightforward rates, and contractors who prefer to prepare documents manually. A spreadsheet or invoicing tool can be more convenient when there are many recurring invoices, several workers, or frequent calculations. Either approach can work if the final invoice is accurate, accessible, and retained with supporting records. No particular software is required by the template itself.
Adapt the fields to the work, but avoid removing information that the client needs to identify the transaction. A consultant may need a date range and project milestone; a trades contractor may need a site address and separate labour and materials lines. A contractor billing a business may also need a purchase-order reference or a contact person. These extra fields improve matching and communication, but they do not replace the GST information required for a taxable supply.
Review a saved template when your contact details, GST status, rates, or payment terms change. If you use a template for multiple clients, check each invoice independently: copying an old document can leave the wrong client name, date, amount, or bank details in place.
Frequently Asked Questions
Do I need to be GST registered to send an invoice in New Zealand?
No. A contractor can invoice without being GST registered. If not registered, do not charge GST or represent an amount as GST. Registration requirements depend on the circumstances, so check Inland Revenue information or ask a qualified tax professional if you are unsure.
Does a New Zealand invoice have to say tax invoice?
No specific label is required under the current terminology. Since 1 April 2023, the relevant term is taxable supply information. A document headed invoice can provide that information if it contains the details required for the transaction.
What payment term should I put on a contractor invoice?
Use the due date or payment period agreed with the client and state it clearly. There is no single standard term that applies to every contractor relationship. If the agreement is silent or unclear, confirm the timing with the client before relying on a default.
Can I invoice for materials and travel costs?
You can list agreed materials or expenses, but follow the contract or written approval about what is chargeable and how it is calculated. Show those amounts separately where useful and keep receipts or other records that support them.
Is an invoice enough for a construction payment claim?
Not necessarily. A payment claim under the Construction Contracts Act has specific requirements, and an ordinary invoice may not satisfy them. If the Act’s process may apply, ask a qualified legal professional about the correct document and procedure.