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The Due On Receipt Invoice is a fundamental business document used when immediate payment is required for goods or services provided. Under New Zealand law, particularly the Goods and Services Tax Act 1985 and the Contract and Commercial Law Act 2017, this document must include specific elements to be legally valid and GST-compliant. It serves multiple purposes: as a formal payment request, a tax document for GST purposes, and a record of the transaction. The document is particularly useful for small businesses, freelancers, and service providers who require prompt payment, or for one-off transactions where credit terms are not offered. It must clearly state all required business details, GST information, and payment terms, while maintaining compliance with New Zealand's financial reporting and tax requirements.

1. Invoice Header: Contains the word 'Tax Invoice', date of issue, and unique invoice number

2. Supplier Information: Legal business name, trading name (if applicable), physical address, contact details, and GST number

3. Customer Information: Client's legal name, billing address, and their GST number (if registered)

4. Payment Terms: Clear statement that payment is due immediately upon receipt

5. Services/Goods Details: Itemized list of goods/services, quantities, unit prices (GST-exclusive)

6. Calculation Summary: Subtotal, GST amount, and total amount payable in NZD

7. Payment Instructions: Bank account details or other payment methods accepted