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New Zealand e-Invoicing Guide

Key facts, deadlines, and compliance requirements for New Zealand's Peppol-based e-invoicing framework.

Model:DecentralisedStandard:PINT A-NZ Billing specification (mandatory from 15 May 2025)B2B:Voluntary
Updated 2026-03-20

What is e-Invoicing in New Zealand?

New Zealand shares the PINT A-NZ e-invoicing specification with Australia, built on the Peppol network. The Ministry of Business, Innovation and Employment (MBIE) serves as the New Zealand Peppol Authority. B2G e-invoicing has been mandatory since March 2022, with B2B adoption encouraged but still voluntary.

Businesses are identified by their New Zealand Business Number (NZBN), which acts as the Peppol routing identifier. The system uses UBL-based XML format via the Peppol network, and the older Peppol BIS 3.0 specification was deprecated in May 2025 in favour of PINT A-NZ.

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Key Deadlines & Milestones

New Zealand's e-invoicing framework launched in 2019 alongside Australia. Central government agencies have been required to receive e-invoices since March 2022. From January 2026, agencies processing 2,000 or more domestic invoices annually must also send e-invoices. From January 2027, suppliers with revenue above NZD 33 million must submit e-invoices to government buyers via Peppol. The transition from Peppol BIS 3.0 to PINT A-NZ was completed in May 2025.

Feb 2019
Australia and New Zealand Adopt Peppol FrameworkStrategy
Mar 2022
Central Government Agencies Must Receive eInvoicesB2G
Apr 2023
GST Taxable Supply Information Rules Take EffectLegislative
Nov 2024
PINT A-NZ Billing Specification Mandatory for ReceivingTechnical
May 2025
PINT A-NZ Mandatory for Sending; A-NZ Peppol BIS 3.0 DeprecatedTechnical
Oct 2025
Fifth Edition Government Procurement Rules ReleasedLegislative
Jan 2026
Expanded Agency Capability and Prompt Payment RulesB2G
Jan 2027
Large Suppliers Must Submit eInvoices via PeppolB2G

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Who Needs to Comply?

Government agencies must receive and process e-invoices via Peppol. From January 2027, large suppliers (revenue above NZD 33 million) must submit e-invoices to government buyers. B2B adoption outside the government supply chain is voluntary.

All Peppol invoices in New Zealand must use the PINT A-NZ format and include a valid NZBN for routing. The older Peppol BIS 3.0 format is no longer accepted. B2C transactions are outside the current framework.

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How Does It Work?

New Zealand uses a decentralised 4-corner Peppol model, identical in structure to Australia's approach. Businesses connect through accredited Access Points, which handle the exchange of invoices on the Peppol network. There is no central government platform or clearance requirement.

MBIE oversees the framework and accredits Access Points. The PINT A-NZ specification ensures invoices are interoperable between New Zealand and Australian businesses on the same network, simplifying trans-Tasman trade.

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What Are the Penalties?

New Zealand does not impose financial penalties for failing to adopt e-invoicing in the B2B space. For B2G, non-compliance means government agencies may be unable to process the invoice efficiently, leading to payment delays. The emphasis is on incentives and efficiency gains rather than punitive enforcement.

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.
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