Invoices, Tax Invoices & Recipient Created Tax Invoices for GST Purposes

Explore when tax invoices are required, how recipient created tax invoices work, and the GST traps advisers should avoid.

In this session, we cover:

• WInvoice or tax invoice?

  • Two documents, two jobs

  • When GST and credits count

• What they must show

  • The seven-item checklist

  • Naming the supplier and buyer

• No tax invoice held

  • Waivers and exceptions

  • Fixing gaps, or asking the Commissioner

• RCTIs

  • Two gateways to issue

  • Seven conditions and the agreement

• Adjustment notes

  • What they must show

  • When they’re compulsory

• Common errors

  • The late tax invoice