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New Zealand e-Invoicing
Updated 7 November 2025
Read our full New Zealand e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
B2B
voluntary
since 1 January 2019Voluntary for most businesses. Companies free to choose invoicing solutions.
B2C
voluntary
No mandate.
B2G
mandatory
since 31 March 2022Mandatory for all government agencies. Large suppliers (>NZD 33M revenue) must comply from Jan 2027.
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Standards:
PINT A-NZ (Peppol INTernational) format
New Zealand Business Number (NZBN) required
Peppol BIS 3.0 deprecated May 15, 2025
Supported Formats:
PINT A-NZ XML via Peppol
Clearance Model:
Peppol network (4-corner model) via accredited access points; MBIE as New Zealand Peppol Authority; no pre-clearance required
N/A
No SAF-T; New Zealand uses updated GST rules for taxable supply information.
Peppol network adoption begins
1 January 2019
Voluntary system
New Zealand joins Peppol network with MBIE as designated Peppol Authority.
Central government agencies must accept e-invoices
31 March 2022
B2G mandate
Mandatory B2G e-invoicing introduced. All central government agencies required to accept e-invoices in PEPPOL BIS 3.0 format.
GST law updates for e-invoicing
1 April 2023
Legal framework
IRD replaced tax invoice requirements with taxable supply information to accommodate e-invoicing.
PINT A-NZ specification adoption revised
1 January 2024
Technical update
New Zealand revises Peppol PINT e-invoicing specification adoption, replacing PEPPOL BIS 3.0 with PINT A-NZ standard for future B2G transactions.
PINT A-NZ invoicing and credit notes effective
1 November 2024
Technical implementation
New mandatory date (revised from April 2024) for invoicing, credit notes, and self-invoicing under PINT A-NZ specification.
PINT A-NZ self-invoicing implementation
1 May 2025
Technical update
Self-invoicing requirements under PINT A-NZ specification fully implemented.
Fifth edition Government Procurement Rules released
9 October 2025
Policy announcement
Fifth edition Government Procurement Rules confirms mandatory B2G e-invoicing requirements.
Government agencies must have e-invoicing capabilities
1 January 2026
B2G expansion
Government agencies handling more than 2,000 domestic trade invoices annually must have e-invoicing capabilities.
Large supplier e-invoicing mandate
1 January 2027
B2G - Large suppliers
Large suppliers with revenue exceeding NZD 33 million in each of the previous two accounting years must submit e-invoices via Peppol Network.
