New Zealand is rolling out e-invoicing in phases, emphasizing government procurement and using the Peppol framework. While adoption is voluntary for businesses, large suppliers will be mandated to send e-invoices by January 1, 2027. E-invoices must follow the Peppol BIS Billing 3.0 specification and include essential GST-related information. The focus is solely on domestic transactions, with no immediate real-time reporting to Inland Revenue. Compliance affects competitiveness in government tenders, and invoices must be archived for seven years, preserving their integrity.
New Zealand E-Invoicing Overview
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Author: Ema Stamenković
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Content accuracy validation date:
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New Zealand is implementing e-invoicing in phases, led by government procurement, using the Peppol framework. Adoption remains voluntary for the wider business sector, with no broad legal mandate yet.
Main Themes
- Phased, Government-Led Approach — E-invoicing is being rolled out through government leadership, focusing on domestic invoices and large entities via the Peppol standard. Key dates fall in 2026 and 2027. The aim is to drive wider voluntary uptake across the economy.
- Voluntary for B2B/B2C — E-invoicing is currently voluntary for business-to-business and business-to-consumer transactions. Businesses may still use paper or PDF invoices, though the government promotes e-invoicing for its efficiency gains.
- Mandatory B2G for Large Suppliers from 2027 — From January 1, 2027, government agencies must require “large” suppliers to send e-invoices. A “large supplier” is defined under the Financial Reporting Act 2013 as an entity with annual revenue over NZ$33 million in each of the last two years. This is enforced via procurement rules.
- Peppol Standard — New Zealand uses the Peppol framework. E-invoices follow the Peppol BIS Billing 3.0 specification, adapted locally as PINT A-NZ (Peppol International Invoice Template – Australia/New Zealand). Businesses connect via accredited access points and use their NZBN (New Zealand Business Number) as the Peppol identifier.
- No Real-Time Reporting to Inland Revenue — E-invoicing is a direct B2B exchange over the Peppol network; invoices are not automatically submitted to the tax authority. GST is still reported via periodic returns.
- Domestic Focus — Rules apply only to domestic trade invoices (goods/services supplied in New Zealand and priced in NZD). Cross-border transactions are currently excluded.
- Government Procurement Rules — Rule 44 of the Government Procurement Rules is central, setting out the 2026 and 2027 requirements.
- Commercial Consequences for Non-Compliance — No direct fines outside government contracts, but consistent failure by large suppliers to comply can reduce competitiveness in future tenders, as agencies prefer compliant suppliers.
- Archiving Requirement — All invoices (paper or electronic) and related taxable supply documents must be retained for at least 7 years for tax purposes.
Implementation Timeline
- March 31, 2022 — All central government agencies required to be capable of receiving e-invoices.
- December 1, 2025 — 5th Edition of Government Procurement Rules takes effect, including new e-invoicing obligations.
- January 1, 2026 — Agencies processing over 2,000 domestic trade invoices per year must be “e-invoice capable.” Agencies expected to process the vast majority of invoices electronically and meet prompt payment targets (95% within 5 business days).
- January 1, 2027 — Mandatory e-invoicing for large suppliers to government agencies (with a grace period; prolonged non-compliance may affect future contracts).
Mandatory Data on E-Invoices
E-invoices must include all GST-required information:
- Supplier details (name, address, GST number)
- Customer details (name, address, GST number if applicable)
- Invoice details (date, unique number, payment due date)
- Line items (description, quantities, unit prices)
- Tax and totals (total payable, GST amount/breakdown)
- Currency (typically NZD) and references (e.g., purchase order numbers)
Archiving Rules
- E-invoices must be stored securely in electronic form with integrity preserved.
- Minimum retention: 7 years.
- Digital storage is permitted if reliable and readily accessible.
GST Returns
Inland Revenue does not currently pre-populate or pre-fill GST returns from e-invoice data. Businesses must still compile and file their own periodic returns manually.
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