Skip to main content

Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

When they’re used

Two or more related sellers issue one tax invoice to a buyer.

The sellers need to meet one of these criteria:

  • they’re part of the same group of companies
  • they have statutory obligations which make it practical to issue a shared tax invoice.

Rules for shared tax invoices

The shared tax invoice must show the:

  • name and GST number of the principal seller
  • same information as a tax invoice from a single seller.

How tax invoices for GST work

Who is the principal seller?

The principal seller is one of these:

  • The seller responsible for issuing the tax invoice.
  • The representative member of the group of companies.
Last updated: 28 Apr 2021
Jump back to the top of the page