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New Zealand e-Invoicing
Updated 8 July 2026
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New Zealand runs eInvoicing on the Peppol network, with MBIE as the Peppol Authority. Since 1 January 2026, Procurement Rule 44 requires mandated agencies above a 2,000 domestic trade invoice threshold to send and receive eInvoices, and from 1 January 2027 to require large suppliers to send them. B2B use stays voluntary.
New Zealand e-Invoicing Overview
B2B
voluntary
since 1 October 2019Voluntary across the wider business sector, with no reporting to the tax authority. MBIE became a Peppol Authority in October 2019 and accredits the Access Point providers that connect businesses to the network. Receiving eInvoices requires a New Zealand Business Number , and Inland Revenue states that it does not receive invoice information exchanged over Peppol. Registrations passed 110,000 businesses in July 2026, more than double the previous year .
B2G
phased
since 1 January 2026Government Procurement Rule 44 requires mandated agencies that receive more than 2,000 domestic trade invoices a year to receive eInvoices through their primary accounts payable systems, and agencies that send more than 2,000 to send them through accounts receivable, from 1 January 2026. From 1 January 2027 agencies over the receiving threshold must require large suppliers, defined as entities whose revenue with subsidiaries exceeded NZD 33 million in each of the two preceding accounting periods, to submit eInvoices. MBIE advises that 2027 is not a hard cut-off, because agencies apply the requirement through new, renewed or retendered contracts rather than retrospectively.
B2C
none
No B2C e-invoicing initiative. The MBIE eInvoicing programme is aimed at businesses and government agencies, and receiving eInvoices depends on holding a New Zealand Business Number . Neither the Government Procurement Rules nor Inland Revenue place any electronic invoicing duty on sales to consumers.
Next deadline1 January 2027 · Agencies must require large suppliers to send eInvoices
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Implementation Timeline(13 events)
Key mandate dates. Select a date for detail, or show all updates below.
Trans-Tasman eInvoicing commitment and ANZEIB established
22 February 2019
Strategy
Meeting business leaders in Auckland, the New Zealand and Australian Prime Ministers established the Australia New Zealand Electronic Invoicing Board and confirmed an in-principle decision on the Peppol interoperability framework , building on the eInvoicing arrangement the two governments signed in October 2018.
Government commitment to eInvoicing across central agencies
10 February 2022
B2G
Procurement Rules rewritten to require agency eInvoicing
5 November 2024
B2G
Ministers announced a rewrite of Rule 51 of the Government Procurement Rules , extending eInvoicing to agencies such as ACC, Waka Kotahi, Health NZ and NZ Police, and setting a January 2026 date for sending, receiving and five-day eInvoice payment. Around 135 agencies were also required to pay 90% of domestic trade invoices within 10 business days from 1 January 2025.
Fifth edition Procurement Rules add large-supplier requirement
9 October 2025
B2G
The fifth edition of the Government Procurement Rules went live on 9 October 2025 with effect from 1 December 2025 , adding a duty on agencies to require large suppliers to send eInvoices from 1 January 2027 and to ensure suppliers pay subcontractors on government contracts on terms no less favourable than their own.
Rule 44 eInvoicing capability and Rule 36 payment times take effect
1 January 2026
B2G
Mandated agencies over the 2,000 invoice threshold had to be able to send and receive eInvoices from this date under Rule 44 , while Rule 36 requires agencies to pay 95% of domestic trade eInvoices within five business days and 95% of other domestic trade invoices within 10 business days, reporting payment times to MBIE quarterly for publication.
MBIE publishes eInvoicing registration milestone
8 July 2026
B2B
Agencies must require large suppliers to send eInvoices
1 January 2027
B2G
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Compliance Regime
CTC Model
Decentralised (Peppol)
Peppol four-corner network with no pre-clearance and no central government platform. Invoices pass from the supplier to the buyer through accredited Access Points using the PINT A-NZ Billing specification, addressed by New Zealand Business Number. MBIE is the New Zealand Peppol Authority and accredits, onboards and monitors Access Point and Service Metadata Publisher providers; Inland Revenue has no visibility of the invoices exchanged.
Network
Peppol
Standards
PINT A-NZ Billing specification, mandatory since 15 November 2024; current version 1.1.2 published 21 November 2025, PINT A-NZ Self-billing specification v1.1.2, optional for service providers, A-NZ Peppol BIS 3.0 extension deprecated 22 May 2025 and removed from the Peppol network 31 March 2026, New Zealand Business Number (NZBN) as the Peppol participant identifier
Record-keeping & Reporting
Archiving
Seven years retention under the Tax Administration Act 1994; records may be kept electronically, must be in English or Māori unless Inland Revenue approves another language, and offshore or cloud storage needs Inland Revenue approval
SAF-T
N/A
No SAF-T requirement. GST is supported by the taxable supply information rules that Inland Revenue introduced on 1 April 2023.
Technical Formats
PINT A-NZ Billing (UBL XML) via Peppol
Penalties
Procurement Non-Compliance
No statutory financial penalty attaches to the eInvoicing requirements, which sit in the Government Procurement Rules rather than in tax law. The consequence is reputational and administrative: Rule 36 obliges agencies to report domestic eInvoice and trade invoice payment times to MBIE quarterly so the results can be made publicly available.
Exemptions
Payments Outside the Rules
Cross-Border and Foreign-Currency Trade
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in New Zealand
New Zealand is currently implementing e-Invoicing in a phased rollout. B2B is voluntary and B2G is in a phased rollout.
B2B e-Invoicing in New Zealand is voluntary since 2019-10-01. Voluntary across the wider business sector, with no reporting to the tax authority. MBIE became a Peppol Authority in October 2019 and accredits the Access Point providers that connect businesses to the network. Receiving eInvoices requires a New Zealand Business Number , and Inland Revenue states that it does not receive invoice information exchanged over Peppol. Registrations passed 110,000 businesses in July 2026, more than double the previous year .
B2G e-Invoicing in New Zealand is in a phased rollout since 2026-01-01. Government Procurement Rule 44 requires mandated agencies that receive more than 2,000 domestic trade invoices a year to receive eInvoices through their primary accounts payable systems, and agencies that send more than 2,000 to send them through accounts receivable, from 1 January 2026. From 1 January 2027 agencies over the receiving threshold must require large suppliers, defined as entities whose revenue with subsidiaries exceeded NZD 33 million in each of the two preceding accounting periods, to submit eInvoices. MBIE advises that 2027 is not a hard cut-off, because agencies apply the requirement through new, renewed or retendered contracts rather than retrospectively.
New Zealand supports the following e-Invoice formats: PINT A-NZ Billing (UBL XML) via Peppol.
New Zealand uses the following e-Invoicing standards: PINT A-NZ Billing specification, mandatory since 15 November 2024; current version 1.1.2 published 21 November 2025, PINT A-NZ Self-billing specification v1.1.2, optional for service providers, A-NZ Peppol BIS 3.0 extension deprecated 22 May 2025 and removed from the Peppol network 31 March 2026, New Zealand Business Number (NZBN) as the Peppol participant identifier. Archiving requirement: Seven years retention under the Tax Administration Act 1994; records may be kept electronically, must be in English or Māori unless Inland Revenue approves another language, and offshore or cloud storage needs Inland Revenue approval.
Yes, New Zealand uses the Peppol network for e-Invoice exchange. Peppol enables standardised cross-border e-Invoicing with other Peppol-connected countries and organisations.
Peppol four-corner network with no pre-clearance and no central government platform. Invoices pass from the supplier to the buyer through accredited Access Points using the PINT A-NZ Billing specification, addressed by New Zealand Business Number. MBIE is the New Zealand Peppol Authority and accredits, onboards and monitors Access Point and Service Metadata Publisher providers; Inland Revenue has no visibility of the invoices exchanged.
New Zealand has penalties for e-Invoicing non-compliance. Procurement Non-Compliance: No statutory financial penalty attaches to the eInvoicing requirements, which sit in the Government Procurement Rules rather than in tax law. The consequence is reputational and administrative: Rule 36 obliges agencies to report domestic eInvoice and trade invoice payment times to MBIE quarterly so the results can be made publicly available.
The next e-Invoicing deadline in New Zealand is 1 January 2027: Agencies must require large suppliers to send eInvoices. Rule 44.2 applies from this date to agencies receiving more than 2,000 domestic trade invoices a year, which must require suppliers above the NZD 33 m
Exemptions from New Zealand e-Invoicing may apply to: Payments Outside the Rules, Cross-Border and Foreign-Currency Trade, Disputed or Incorrect Invoices. Check specific criteria as exemptions vary by transaction type and business size.