Paymark Limited

This product ruling relates to a card holder’s use of the Paypr App to upload an e-Receipt and additional information to a business customer’s connected Xero account. The additional information includes a tax invoice photograph where a transaction exceeds $50 or where a tax invoice is issued for a transaction under $50. This ruling confirms that an e-Receipt, a tax invoice photograph, and the additional information satisfy the GST record-keeping requirements. This ruling does not apply where a transaction exceeds $50 and a card holder does not upload, via the Paypr App, a tax invoice photograph to a business customer’s connected Xero account.