Question Details: Does a quote legally have to have a GST number if the quote is GST inclusive? What is the consumer's responsibility for paying a builder in cash where the builder has agreed not to charge GST?
Filed under Consumer Law | 2913 View(s)
Community Law Wellington & Hutt Valley
Quotes need to state whether GST is included, but they don't have to state the GST number. click this link to see the Ministry of Consumer Affairs' guide to what quotes must include: www.consumeraffairs.govt.nz.
Invoices have to provide a GST number if they are for more than $50 including GST.
For invoice rules see Inland Revenue's website: www.ird.govt.nz. There are different requirements for invoices less than $50, from $50 to $1000, and over $1000.
For any invoice over $50 including GST, the invoice either needs to state the GST amount or state that the invoice is GST inclusive. The invoice must also show a GST number.
Your builder has to pay GST, so if they have agreed "not to charge GST" this is really just a discount to you. They still need to comply with the GST rules above and pay their GST.
Answered 22 Aug 2012. The IMPORTANT NOTICE below is part of this answer.
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