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New Zealand e-Invoicing

Updated 29 January 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

New Zealand has required central government agencies to receive e-invoices via the Peppol network since March 2022 under the Government Procurement Rules. Larger agencies must also send and receive from January 2026, and large suppliers must submit via Peppol from January 2027. B2B use is voluntary.

New Zealand e-Invoicing Overview

B2B
voluntary
since 1 January 2019
Voluntary across the wider business sector. Businesses can connect to the Peppol network through accredited Access Points listed by the Ministry of Business, Innovation and Employment (MBIE) eInvoicing programme , with MBIE acting as the New Zealand Peppol Authority .
B2G
mandatory
since 31 March 2022
Mandatory for central government agencies to receive eInvoices via the Peppol network since 31 March 2022 under the Government Procurement Rules administered by MBIE . From 1 January 2026, agencies handling more than 2,000 domestic trade invoices annually must be capable of both sending and receiving eInvoices, and from 1 January 2027 large suppliers (revenue exceeding NZD 33 million in each of the previous two accounting years) must submit eInvoices to government buyers via Peppol.
B2C
none
No B2C e-invoicing initiative. The MBIE eInvoicing programme and the Peppol network in New Zealand are scoped to business-to-business and business-to-government transactions; consumers are not Peppol participants and B2C invoicing remains outside the framework.
Next deadline1 January 2027 · Large Suppliers Must Submit eInvoices via Peppol

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Read the full New Zealand e-invoicing guide

Implementation Timeline(8 events)

Key mandate dates. Select a date for detail, or show all updates below.

Australia and New Zealand Adopt Peppol Framework
1 February 2019
Strategy
The Australian and New Zealand governments jointly committed to adopting the Peppol interoperability framework for cross-Tasman eInvoicing, with MBIE designated as the New Zealand Peppol Authority responsible for accreditation and onboarding of Access Points.
Central Government Agencies Must Receive eInvoices
31 March 2022
B2G
Mandatory B2G eInvoicing entered into force: all central government agencies must be able to receive eInvoices through the Peppol network in line with the Government Procurement Rules issued by MBIE.
GST Taxable Supply Information Rules Take Effect
1 April 2023
Legislative
The Inland Revenue Department replaced the prescriptive tax invoice requirements with the more flexible taxable supply information rules under the Goods and Services Tax Act 1985, removing legal barriers to fully electronic invoicing.
PINT A-NZ Billing Specification Mandatory for Receiving
15 November 2024
Technical
Receiving systems on the Peppol network in New Zealand and Australia must support the PINT A-NZ Billing specification from 15 November 2024, in line with guidance from the MBIE eInvoicing programme .
PINT A-NZ Mandatory for Sending; A-NZ Peppol BIS 3.0 Deprecated
15 May 2025
Technical
Senders must issue eInvoices using the PINT A-NZ Billing specification from 15 May 2025; the legacy A-NZ Peppol BIS 3.0 extension is removed and no longer supported on the Peppol network used by MBIE-accredited Access Points .
Fifth Edition Government Procurement Rules Released
9 October 2025
Legislative
MBIE released the fifth edition of the Government Procurement Rules , confirming expanded eInvoicing obligations for agencies and large suppliers and aligning prompt payment rules with the eInvoicing roadmap.
Expanded Agency Capability and Prompt Payment Rules
1 January 2026
B2G
Government agencies handling more than 2,000 domestic trade invoices per year must be capable of both sending and receiving Peppol eInvoices, and mandated agencies must pay 95% of domestic trade eInvoices within five business days, as confirmed by the MBIE January 2026 announcement .
Large Suppliers Must Submit eInvoices via Peppol
1 January 2027
B2G
Large suppliers with revenue exceeding NZD 33 million in each of the previous two accounting years must submit eInvoices to government buyers via the Peppol network for domestic trade invoices, in line with the Government Procurement Rules eInvoicing capability requirement .

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Compliance Regime

CTC Model
Decentralised (Peppol)
Peppol 4-corner network: invoices flow from supplier to buyer through accredited Access Points using the PINT A-NZ Billing specification. There is no government pre-clearance or central platform; MBIE acts as the New Zealand Peppol Authority responsible for Access Point accreditation and the central information hub.
Network
Peppol
Standards
PINT A-NZ Billing specification (mandatory from 15 May 2025), New Zealand Business Number (NZBN) used as Peppol Participant Identifier, A-NZ Peppol BIS 3.0 deprecated 25 May 2025

Record-keeping & Reporting

Archiving
7 years retention required by the Tax Administration Act 1994 and the Goods and Services Tax Act 1985; eInvoices may be archived in any format that preserves integrity and readability
SAF-T
N/A
No SAF-T; New Zealand uses GST taxable supply information rules updated by the Inland Revenue Department in 2023.

Technical Formats

PINT A-NZ Billing XML via Peppol

Penalties

Procurement Non-Compliance
There are no statutory financial penalties for non-compliance with the eInvoicing requirements; consequences are administrative under the Government Procurement Rules , with agencies required to report quarterly to MBIE on prompt payment performance and results published publicly.

Exemptions

Cross-Border and Foreign-Currency Trade Invoices
The large supplier B2G mandate applies only to domestic trade invoices issued in New Zealand dollars; international suppliers and cross-border invoicing remain outside scope.

Read our full New Zealand e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • IRDInland Revenue – Te Tari TaakeTax authority
  • MBIEMinistry of Business, Innovation and Employment – Hīkina WhakatutukiPeppol authority
  • eInvoicing NZeInvoicing – Pūtea Tāhiko (New Zealand Government eInvoicing portal)Mandate portal
Pro SponsorTrueCommercePro SponsorXeroPro Sponsorivi e-Invoicing Services (SEA)Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • AustraliaVoluntary
  • Papua New GuineaPlanned
  • DenmarkVoluntary
  • GermanyPhased

Frequently asked questions about e-Invoicing in New Zealand

Yes, e-Invoicing is mandatory in New Zealand for B2G (since 2022-03-31) transactions.

B2B e-Invoicing in New Zealand is voluntary since 2019-01-01. Voluntary across the wider business sector. Businesses can connect to the Peppol network through accredited Access Points listed by the Ministry of Business, Innovation and Employment (MBIE) eInvoicing programme , with MBIE acting as the New Zealand Peppol Authority .

B2G e-Invoicing in New Zealand is mandatory since 2022-03-31. Mandatory for central government agencies to receive eInvoices via the Peppol network since 31 March 2022 under the Government Procurement Rules administered by MBIE . From 1 January 2026, agencies handling more than 2,000 domestic trade invoices annually must be capable of both sending and receiving eInvoices, and from 1 January 2027 large suppliers (revenue exceeding NZD 33 million in each of the previous two accounting years) must submit eInvoices to government buyers via Peppol.

New Zealand supports the following e-Invoice formats: PINT A-NZ Billing XML via Peppol.

New Zealand uses the following e-Invoicing standards: PINT A-NZ Billing specification (mandatory from 15 May 2025), New Zealand Business Number (NZBN) used as Peppol Participant Identifier, A-NZ Peppol BIS 3.0 deprecated 25 May 2025. Archiving requirement: 7 years retention required by the Tax Administration Act 1994 and the Goods and Services Tax Act 1985; eInvoices may be archived in any format that preserves integrity and readability.

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 4-corner network: invoices flow from supplier to buyer through accredited Access Points using the PINT A-NZ Billing specification. There is no government pre-clearance or central platform; MBIE acts as the New Zealand Peppol Authority responsible for Access Point accreditation and the central information hub.

New Zealand has penalties for e-Invoicing non-compliance. Procurement Non-Compliance: There are no statutory financial penalties for non-compliance with the eInvoicing requirements; consequences are administrative under the Government Procurement Rules , with agencies required to report quarterly to MBIE on prompt payment performance and results published publicly.

The next e-Invoicing deadline in New Zealand is 1 January 2027: Large Suppliers Must Submit eInvoices via Peppol. Large suppliers with revenue exceeding NZD 33 million in each of the previous two accounting years must submit eInvoices to government buyers via the

Exemptions from New Zealand e-Invoicing may apply to: Cross-Border and Foreign-Currency Trade Invoices. Check specific criteria as exemptions vary by transaction type and business size.