Massage Invoice Template - New Zealand

Massage services provided by registered therapists are generally GST-taxable in New Zealand. You must include GST if your annual turnover exceeds $60,000 or if you're voluntarily registered. Calculate GST at 15% on the service price and clearly show the GST amount separately on your invoice. Your invoice should display the total including GST alongside the pre-GST subtotal. If you're not GST-registered, ensure your invoice states "GST not applicable" or "No GST" to avoid confusion with clients.

Include specific information for each massage session: the service type (deep tissue, relaxation, sports massage, etc.), session duration, date of service, and rate charged. Be specific rather than generic—clients and your tax records benefit from clarity about what was delivered. If you offered multiple treatments in one appointment, list each separately with its own line item. This specificity helps clients understand their charges and supports accurate business record-keeping. Examples might include "60-minute deep tissue massage" or "30-minute hot stone therapy."

Yes, you can invoice for products supplied during or after massage services. Create separate line items distinguishing products from service time. Clearly describe what was provided—for example, "Aromatherapy oil blend (100ml)" or "CBD balm." Products may have different GST treatment or pricing from your service hours, so separating them prevents billing confusion. This approach also helps clients see value in your product recommendations and allows you to track retail revenue separately from service income for business analysis.

Most massage therapists invoice after service delivery to confirm what was actually provided and account for any schedule changes. Post-service invoicing protects you both: you document the completed treatment accurately, and clients have clarity about what they're paying for. For regular clients with established payment arrangements, some therapists use standing invoices or monthly billing statements. For first-time clients or one-off appointments, invoicing immediately after service is standard practice. Pre-payment or retainer invoices work only when explicitly agreed upon beforehand.

Your cancellation policy determines this. If your policy charges for no-shows or late cancellations, issue an invoice showing the cancellation fee with a description such as "Cancellation fee—less than 24 hours' notice" or "No-show fee." Clearly state your cancellation policy on the initial invoice or booking confirmation so it's not a surprise. If the appointment was rescheduled rather than cancelled, don't invoice that session. Document all cancellations properly to track no-show patterns and support your business records for tax purposes.

For package deals, invoice at the time of purchase with a description like "Massage service package—10 sessions prepaid" and the total price, or create individual invoices as sessions are completed. For recurring clients with regular appointments (e.g., weekly massage), you can issue a single monthly invoice listing all sessions, or invoice each session separately. Monthly billing statements work well for established clients with predictable schedules. Clearly state whether payments are upfront, per-session, or at the end of the month to avoid payment confusion.

Keep all invoices and supporting documents for at least seven years in New Zealand for tax compliance. The IRD (Inland Revenue Department) may request records during audits, and transaction history helps you track client payments, GST obligations, and business income. Store invoices digitally (with backups) or in a secure physical system. Include not just the invoice itself but also proof of payment and any supporting notes about services delivered. Proper record retention protects you in case of disputes and ensures you meet tax obligations.

Both approaches work; choose based on your business model. Hourly rates (e.g., $100/hour) are transparent and flexible for varying session lengths. Flat rates per service (e.g., "$85 for 45-minute sports massage") are easier for clients to budget and show on invoices. Many therapists use a hybrid: standard prices for common treatments but hourly rates for custom or extended sessions. List whichever rate structure you use clearly on the invoice. Flat rates often feel more professional and clientele-friendly, especially for your invoice template and booking communications.