New Zealand has recently signed an e-invoicing Memorandum of Agreement (MoA) with Singapore, whereby the countries have agreed to cooperate on initiatives that promote, encourage, support, or facilitate the adoption of e-invoicing by businesses.
In addition, mandatory e-invoicing is being discussed within the e-Invoicing Adoption Leaders Group, which includes representatives from both the business and government sectors.
These developments indicate that New Zealand is actively promoting e-invoicing, which may eventually lead to an e-invoicing mandate. However, as of now, e-invoicing is not yet required.