diff --git a/gnucash/report/standard-reports/income-gst-statement.scm b/gnucash/report/standard-reports/income-gst-statement.scm
index 54a4521d76..e3386434aa 100644
--- a/gnucash/report/standard-reports/income-gst-statement.scm
+++ b/gnucash/report/standard-reports/income-gst-statement.scm
@@ -45,7 +45,17 @@ accounts must be of type ASSET for taxes paid on expenses, and type LIABILITY fo
 (define (income-gst-statement-renderer rpt)
   (trep-renderer rpt
                  #:custom-calculated-cells gst-calculated-cells
-                 #:empty-report-message TAX-SETUP-DESC))
+                 #:empty-report-message TAX-SETUP-DESC
+                 #:custom-split-filter gst-custom-split-filter))
+
+(define (gst-custom-split-filter split)
+  ;; split -> bool
+  ;;
+  ;; additional split filter - returns #t if split must be included
+  ;; we need to exclude Closing, Link and Payment transactions
+  (let ((trans (xaccSplitGetParent split)))
+    (and (member (xaccTransGetTxnType trans) (list TXN-TYPE-NONE TXN-TYPE-INVOICE))
+         (not (xaccTransGetIsClosingTxn trans)))))
 
 (define (gst-statement-options-generator)
   ;; Retrieve the list of options specified within the transaction report
diff --git a/gnucash/report/standard-reports/transaction.scm b/gnucash/report/standard-reports/transaction.scm
index d3496dfea6..b94ce09d50 100644
--- a/gnucash/report/standard-reports/transaction.scm
+++ b/gnucash/report/standard-reports/transaction.scm
@@ -1603,7 +1603,7 @@ tags within description, notes or memo. ")
 ;; Here comes the renderer function for this report.
 
 
-(define* (trep-renderer report-obj #:key custom-calculated-cells empty-report-message)
+(define* (trep-renderer report-obj #:key custom-calculated-cells empty-report-message custom-split-filter)
   (define options (gnc:report-options report-obj))
   (define (opt-val section name) (gnc:option-value (gnc:lookup-option options section name)))
   (define BOOK-SPLIT-ACTION (qof-book-use-split-action-for-num-field (gnc-get-current-book)))
@@ -1793,6 +1793,8 @@ tags within description, notes or memo. ")
                                      (match? (xaccTransGetDescription trans))
                                      (match? (xaccTransGetNotes trans))
                                      (match? (xaccSplitGetMemo split)))
+                                 (or (not custom-split-filter)     ; #f = ignore custom-split-filter
+                                     (custom-split-filter split))
                                  (or (not reconcile-status-filter) ; #f = ignore next filter
                                      (member (xaccSplitGetReconcile split) reconcile-status-filter)))))
                         splits))