New Zealand B2G E-Invoicing Rules for 2026

The New Zealand government has mandated electronic invoicing for public agencies starting January 1, 2026. This mandate applies to domestic trade credit invoices, aiming to enhance public spending efficiency and transparency. The e-invoicing infrastructure is Peppol Network.

The New Zealand government has updated its Procurement Rules, mandating electronic invoicing for public agencies under Rule No. 44, effective January 1, 2026.

B2G E-Invoicing Mandate

Scope: Agencies processing over 2,000 domestic commercial invoices annually must:

• Receive e-invoices via their accounts payable system.
• Issue e-invoices from their accounts receivable system.
• Require large suppliers to send e-invoices.

Applies to: Domestic trade credit invoices (NZD payments for goods/services delivered in New Zealand).

Exclusions: Employee reimbursements, rental/utility/lease payments, credit card/financing/insurance payments, and contractual payments without invoices (e.g., advance payments for infrastructure).

Objective: Enhance public spending efficiency, transparency, and supplier interactions.

Implementation Timeline

• March 31, 2022: Central government agencies required to receive e-invoices.
• January 1, 2026: Agencies handling 2,000+ invoices must send/receive e-invoices, with 90% of central agencies using e-invoicing

Peppol Network

New Zealand adopts Peppol as the official e-invoicing infrastructure, enabling direct, error-free invoice exchange between accounting systems, reducing fraud and processing times. Agencies and suppliers must:

• Use a certified Peppol Access Point.
• Have invoicing software supporting Peppol BIS Billing 3.0.
• Possess a New Zealand Business Number (NZBN).

PINT NZ Standard

The PINT NZ format, a local adaptation of Peppol BIS Billing 3.0, ensures e-invoices and credit notes meet New Zealand’s regulatory and business requirements, facilitating seamless integration for public agencies and suppliers.