Providing and requesting taxable supply information
Taxable supply information must be provided to GST registered buyers within 28 days of a request (or by an alternative date agreed to by the parties) for supplies over $200.
You must keep taxable supply information for any goods and services you buy or sell.
What taxable supply information must show
The taxable supply information you need to provide or keep depends on the value and the type of supply.
Our handy online tool below will help you decide on the records you need to keep when you buy or sell goods and services.
In the past, you needed to keep a single physical document, like a tax invoice, as evidence of a transaction.
Now, various records like invoices, bank statements, supplier agreements, and contracts can be used on their own, or in combination, to support the figures in your GST returns.
Sellers can provide taxable supply information to a customer using an automated direct exchange between the buyer's and seller's software, for example PEPPOL eInvoicing: