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GST (Goods and services tax) Te tāke hokohoko

What are GST records and paperwork?

Examples of GST records and paperwork include:

  • books of account (on paper or computer)
  • till tapes
  • receipts
  • bank statements
  • motor vehicle logbooks
  • stock-on-hand records
  • vouchers
  • charts and codes of account
  • any other documents that verify transactions or entries in any books of account
  • accounting instruction manuals
  • system and program documentation which describes the accounting system
  • records of internal charges from offshore parties
  • invoice from overseas suppliers, or
  • details related to imported services.

What to do with GST records and paperwork

You must keep GST records and paperwork:

  • in New Zealand
  • in the English language, and
  • for seven years unless you get written permission from us to do otherwise.

Find out more