GST on gift cards
When GST is charged on a voucher depends on its type; the template says which, and the invoice follows.
The Tax (GST) notice in the template dialog states the rule for the type you chose.
| Type | Notice | Why |
|---|---|---|
| Cash Value | GST is charged when this card is redeemed | Selling a gift card isn't a taxable supply — tax is collected on the service the card is eventually spent on. |
| Service-Linked, Package-Linked, Multiple Services | GST is charged when this card is sold | The supply is known at the time of sale, so the tax is on the sale invoice |
What this means at the counter
- Selling a cash-value card produces an invoice with no GST line. The buyer pays the selling price.
- When that card pays for a service, the service invoice carries GST as usual, and the card balance pays the total.
- Selling a service-linked card produces an invoice with GST on the service. Redeeming it later produces no further tax.
The issued card's sheet shows GST at sale so you can see which rule applied.
Related articles
- Create a voucher template · Gift vouchers
- Taxes and tax groups · Settings
