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September 13, 2021
New Zealand proposes changes to GST invoicing requirements
The New Zealand Government has proposed comprehensive changes to the existing Goods and Services Tax (GST) invoicing rules to align the rules with changes in business practices and government initiatives around electronic invoicing. The proposed changes have been included in an omnibus tax bill introduced to Parliament on 8 September 2021. For background, see EY Global Tax Alert, New Zealand proposes changes to Goods and Services Tax, dated 13 September 2021.
The key proposed changes are:
The changes are proposed to apply from the date the bill is enacted. This is expected to be around March 2022.
For additional information with respect to this Alert, please contact the following:
Ernst & Young Limited (New Zealand), Indirect Tax, Auckland