麻烦问懂会计的，关于调整GST

xiaxia

想麻烦问一下，

如果是9月份已经完成的工作，10月1号做INVOICE发给顾客，

GST需要报15%吗？ GST是PAYMENT BASIS的，

谢谢啊，

risenfan

Time of supply rules

When there is a GST rate change (in this case from 12.5% to 15%), the GST rate you use depends on when the transaction occurs (the time of supply). The time of supply is when the supplier issues an invoice or receives a payment, whichever happens first.

http://www.ird.govt.nz/changes/gst/businesses/supply/