GST and tax basics every mobile food operator should understand
When to register for GST, how to handle cash sales properly, and the record-keeping that keeps tax time simple.
Tax rarely gets discussed at markets, but it's one of the most common things new mobile food operators get wrong — usually not through dishonesty, just poor record keeping and unclear thresholds. This is the practical version, not the accountant's version.
When GST registration becomes compulsory
In New Zealand, once your turnover passes $60,000 in any 12-month period, GST registration is compulsory, not optional. Many food trucks cross this threshold faster than expected once a few good festival seasons stack up — track turnover monthly, not just at year-end.
Voluntary registration can make sense earlier
If you're investing heavily in equipment early on, voluntary GST registration lets you claim back GST on those purchases sooner, at the cost of needing to charge and file GST on sales from day one. Talk to an accountant before committing either way.
Cash sales still need to be recorded properly
Cash-heavy mobile food businesses attract more scrutiny, not less. Every cash sale should be recorded the same way a card sale is — through your POS or a documented cash-up process — not estimated at month-end from memory.
Keep receipts for everything, even small cash-and-carry runs
Ingredient runs, gas bottle swaps and market-day parking are all deductible but only if you can produce a receipt. A phone photo of every receipt the moment you get it beats a shoebox sorted once a year.
Provisional tax catches new operators off guard
A strong first year often triggers provisional tax instalments the following year, which can feel like an unexpected bill if you weren't warned. Set aside a percentage of profit — not just revenue — every month rather than spending it all as it lands.
Good records make this genuinely painless
Because CartFlow tracks sales, cost of goods and expenses per event automatically, exporting a clean CSV — or syncing directly to Xero — turns tax time into a five-minute task instead of a weekend spent in a shoebox of receipts.