Self-Billing – Buyer-Created Taxable Supply Information (New Zealand) | 34 New Zealand | Tolley's EU and Global VAT

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Commentary

Self-billing – buyer-created taxable supply information (New Zealand)

34 New Zealand

In line with the changes from 1 April 2023, self-billed invoices in New Zealand have been replaced by 'buyer-created taxable supply information'.

Where the following conditions are met, a GST registered buyer purchasing from a GST registered seller can provide buyer-created taxable supply information:

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