E-invoicing webinar series to support businesses in New Zealand
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E-Invoicing in New Zealand:
Peppol & 2027 B2G Mandate
Last update: 2026, October 16
Summary
E-invoicing in New Zealand is currently not mandatory for most businesses, but will become partially mandatory for transactions with the public sector. New Zealand relies on the Peppol network for structured e-invoicing, with PINT A-NZ as the applicable electronic invoice format.
B2G Transactions
E-invoicing accepted by many public administrations, soon mandatory for large suppliers
Many public entities in New Zealand are able to receive electronic invoices using the Peppol network, in Peppol PINT A-NZ format. E-invoicing will become mandatory for large suppliers from January 1, 2027.
B2B Transactions
No e-invoicing obligation
No e-invoicing or e-reporting obligation applies to business-to-business transactions in New Zealand, but e-invoicing is possible upon mutual agreement between trading partners.
B2C Transactions
No e-invoicing obligation
No e-invoicing or e-reporting obligation applies to business-to-consumer transactions in New Zealand.
Table of Contents
What the Law Says
B2G E-Invoicing
Many public administrations in New Zealand must be able to receive e-invoices, while large suppliers will be required to send them from 2027.
New Zealand has adopted a Peppol-based approach to e-invoicing, managed by the Ministry of Business, Innovation and Employment (MBIE) [↗︎].
Under Rule 44 of the New Zealand Government Procurement Rules [↗︎], public agencies receiving more than 2,000 domestic invoices per year have been required to be able to receive e-invoices via Peppol since January 1, 2026. Similarly, and since the same date, they must be able to send e-invoices to they have been sending more than 2,000 domestic invoices per year.
Additionally, large domestic suppliers with total revenue exceeding NZD 33 million (~€16 million) that supply those same public administrations will be required to send electronic invoices via Peppol from January 1, 2027.
MBIE maintains a list of public entities within the scope of Rule 44 [↗︎].
Under Rule 36 on Prompt payment times [↗︎], MBIE also promotes e-invoicing by requiring public agencies to pay up to 95% of e-invoices within five business days.
E-invoices exchanged through the Peppol network must use the PINT A-NZ format, shared by Australia and New Zealand.
Invoices must generally be archived for seven years.
B2B E-Invoicing
B2B e-invoicing is voluntary in New Zealand.
Businesses may agree to exchange invoices in any format accepted by both parties, including:
- Paper invoices
- PDF invoices sent by email
- EDI, such as the EDIFACT format widely used in established B2B supply chains
- Structured e-invoices exchanged through Peppol
MBIE actively promotes e-invoicing and maintains a comprehensive list of e-invoicing-ready businesses [↗︎], which currently includes more than 100,000 businesses.
Invoices must generally be archived for seven years.
B2C E-Invoicing
New Zealand does not have a B2C e-invoicing or e-reporting mandate.
The Peppol e-invoicing framework does not apply to transactions between businesses and consumers.
Businesses may continue to issue business-to-consumer invoices and receipts through their usual channels, including paper invoices, PDF invoices sent by email, and printed receipts.
Timeline
B2G E-Invoicing - Partial acceptance by central entities
MBIE promotes e-invoicing and a first group of central public administrations are able to receive electronic invoices
Peppol PINT A-NZ becomes the new standard
All B2G & B2B e-invoices exchanged via the Peppol network must adopt the PINT A-NZ format.
The former Peppol BIS 3.0 becomes deprecated.
B2G E-Invoicing - Partial mandatory acceptance
Public administrations receiving more than 2,000 domestic invoices per year must be able to receive e-invoices
B2G mandatory for large suppliers
Domestic large suppliers (annual revenue > NZD 33 million) must send e-invoices to public entities
Latest E-Invoicing News in New Zealand
Another step towards a full B2G e-invoicing mandate in New Zealand
The New Zealand government keeps reinforcing its stance by requiring large suppliers to send e-invoices to public entities.
Peppol PINT format mandatory for B2G transactions in ANZ
The Peppol PINT A-NZ extension applies to all transactions falling under the respective B2G mandates in both Australia & New Zealand.
Technical Details (B2G & B2B)
E-invoicing is generally not mandatory in New Zealand, except for a limited B2G requirement affecting large suppliers of certain public entities. Where e-invoicing is used, New Zealand requires the Peppol network for B2G, and recommends it for B2B.
Peppol recommendation
New Zealand leverages the Peppol network as its national framework for structured e-invoicing. The Ministry of Business, Innovation and Employment (MBIE) acts as New Zealand’s Peppol Authority. It sets local requirements, oversees service provider accreditation and supports the growth of e-invoicing [↗︎] and the adoption of Peppol across government and business.
Peppol operates through a four-corner e-invoicing model. Suppliers (“Corner 1”) and buyers (“Corner 4”) typically use their own accounting or ERP software, which connects to the network through a Peppol service provider (“Corners 2 & 3”), called a Peppol Access Point. The Access Points then route structured invoice data securely between both parties.
Connecting a Business to Peppol
Businesses do not need to become a Peppol Access Point to send or receive e-invoices. In most cases, they can activate e-invoicing through their accounting or ERP software, or use an accredited Peppol service provider.
Both the sender and the recipient must be connected to the Peppol network before they can exchange e-invoices. The MBIE publishes several lists with the goal to facilitate adoption among businesses in the country:
- E-invoicing-ready public entities [↗︎]
- E-invoicing-ready businesses [↗︎]
- Accredited Peppol service providers [↗︎]
To start using Peppol, a business should:
- Confirm that its accounting or ERP software supports e-invoicing
- Register to send and/or receive e-invoices through its chosen provider
- Check whether its trading partners are available in the Peppol Directory
Peppol Service Providers and Accreditation
Businesses connect to the Peppol network through a service provider, known as an “Access Point“. Peppol Access Points operating in New Zealand must be accredited by the MBIE, or recognised through mutual accreditation with Australia.
Accreditation applies to service providers, not to businesses that are using e-invoicing.
It ensures that service providers meet the relevant Peppol governance, security and interoperability requirements, as listed in the New Zealand Peppol Authority Specific Requirements [↗︎].
Peppol Identifier and Directory
Once a company has selected its Access Point provider, they use their New Zealand Business Number (NZBN) to identify themselves as a receiver or to find their business partners. Using the NZBN ensures to correctly address a company and to make sure the invoices are sent to the proper recipient.
Once a business is registered on Peppol, its receiving capabilities are published in the Peppol Directory [↗︎]. Any business can use the directory to identify trading partners that are able to receive e-invoices, helping to ensure that invoices are routed to the correct recipient.
Invoice Format and Validation
Structured e-invoices exchanged through Peppol in New Zealand use the PINT (Peppol INTernational) A-NZ format. This format replaced the previous A-NZ Peppol BIS Billing 3.0 specification on 15 May 2025.
The PINT A-NZ specification and validation rules [↗︎] are updated regularly. Businesses using an accredited service provider will generally rely on their software or provider to generate and validate compliant PINT A-NZ invoices.
The Invoicing Hub Word
New Zealand
New Zealand has worked closely with Australia and other Asia-Pacific countries, including Singapore, to promote e-invoicing. Its approach combines progressively stronger requirements in public procurement with a voluntary model for private businesses.
As a result, widespread adoption is still some way off. However, the government is offering financial incentives (better payment delays) for business opting to send e-invoices to public administrations.
Additionally, by standardising on Peppol, MBIE makes implementation straightforward for businesses that choose to participate, facilitates cross-border trade with other countries making the same choice, and creates a foundation for the gradual wider adoption of e-invoicing.
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Official Resources [↗︎]
Public entity supervising e-invoicing in New Zealand
E-invoicing guidelines & resources published by the MBIE
Peppol International (PINT) specifications for Australia & New Zealand
List of Peppol Access Points certified to operate in New Zealand
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