The fields, the party identifiers, the exact statutory wording for each tax treatment and the NZD rule — each cited to the statute or the tax authority, not a summary of one.
The content New Zealand's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.
The registration numbers and their formats the New Zealand rules expect on the invoice.
When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.
InvoiceReverse charge — recipient to account for GST (s. 8(4B), GST Act 1985)Zero-rated — exported goods (s. 11(1), GST Act 1985)Zero-rated supply (s. 11, GST Act 1985)Exempt supply (s. 14, GST Act 1985)Not a supply made in New Zealand (s. 8(2), GST Act 1985)GST not charged by the supplier — GST on importation is collected from the importer by NZ Customs (s. 12, GST Act 1985)Taxable supply information (from 1 April 2023): seller name and GST number, date, description, consideration, GST amount or a statement that GST is included; buyer name and one identifier over NZ$1,000; no 'tax invoice' wording required.
A plain PDF still counts as the invoice in New Zealand; a structured e-invoice is accepted where the buyer asks for it.
Invoice by Juros-AI builds the New Zealand e-invoice — EN 16931 UBL (Peppol BIS 3.0) — and checks it against the official schema on your own machine before anything is sent. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.
Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.