Paperwork for New Zealand function venues and caterers

GST basics for venues and caterers

GST is 15%. Registration is required once turnover reaches NZ$60,000 in the last 12 months, or is expected to in the next 12. Since 1 April 2023 the old tax invoice rules were replaced by taxable supply information, with different details required at NZ$200 and NZ$1,000. Records must be kept for 7 years.

Three documents for every function

The quote at /nz/quote-template sets the price and terms. New Zealand consumer guidance draws a sharp line between a quote, which is a fixed price once accepted, and an estimate, which is a best guess. Function venues should almost always quote.

The tax invoice at /nz/tax-invoice-template gives a GST-registered client what it needs to claim the GST back, laid out to the taxable supply information rules for supplies over NZ$200 and over NZ$1,000. The receipt at /nz/receipt-template records deposits, balances and bar tab top-ups, and keeps any bond separate.

GST for venues and caterers

GST is 15% and applies to venue hire, catering and drinks alike. You must register once your turnover reaches NZ$60,000 over the past 12 months, or you expect it to over the next 12. Many small caterers cross that line in their second wedding season without noticing, and registering late means paying GST out of margin on work already invoiced.

Time of supply is generally the earlier of issuing an invoice or receiving a payment, so a deposit you are entitled to keep from the moment it is paid brings the GST forward. Inland Revenue's interpretation statement IS 10/03 works through deposit situations in detail, and it is worth a read before you write your booking terms.

Records and the 2023 flexibility

Inland Revenue says records must be kept for at least 7 years. The 2023 change also made record keeping more flexible: invoices, bank statements, contracts and supplier agreements can together support the figures in your GST returns. That flexibility is not a reason to be vague. A booking with a quote, a deposit receipt, a final tax invoice and a bank line is easy to defend; a booking with a text message and a bank transfer is not.

Records have to be kept in English or te reo Māori unless Inland Revenue approves otherwise, and if you store them in the cloud offshore, check the approval position with IRD.

Allergens, alcohol and surcharges

Food Standards Australia New Zealand sets the allergen rules on both sides of the Tasman. For unpackaged food, allergen information must be displayed with the food or given when a guest asks, using plain English names. On card fees, Parliament has been working on a ban on in-store merchant surcharges for EFTPOS, Visa and Mastercard; check MBIE for whether it is in force before you print a surcharge on a quote.

How New Zealand functions are sold

Function venues here range from community halls and sports clubs to vineyards, lodges and city hotels, and they sell in broadly the same way: a venue hire fee for a block of hours, food per head as platters, buffet or plated courses, and drinks as a package, a capped bar tab, a cash bar or BYO with corkage. Outdoor sites add marquees, heaters and a wet-weather plan, which in a New Zealand spring is not optional.

Two things make the paperwork harder than it looks. Guest numbers move right up to the final numbers date, so every document needs per-head lines that can change cleanly. And many bookings are paid by several people, parents on both sides or a company and a staff social club, so receipts need the payer's name as well as the client's.

Where Venura fits for a New Zealand venue

Venura is booking and billing software for function venues, banquet rooms and caterers. New Zealand businesses can sign up and pay in New Zealand dollars on a subscription, and pricing is quoted per venue. You set GST per line, print your GST number on documents, and produce quotes, tax invoices and receipts from one booking, with a calendar that checks for double bookings. Documents can be sent by email or WhatsApp. It does not file GST returns with Inland Revenue.

Questions from New Zealand