New Zealand continues to build out its Peppol-based e-invoicing framework for government procurement. The Government Procurement Rules (fifth edition) expand mandatory business-to-government (B2G) e-invoicing on a phased basis through Rule 44. This builds on the existing baseline. Since March 31, 2022, central government agencies have been required to be capable of receiving e-invoices via Peppol.
New Zealand has no general or business-to-business (B2B) e-invoicing mandate. B2B adoption remains voluntary on the Peppol model.
By January 2026, a broader range of in-scope agencies must be able to both send and receive e-invoices through their core systems. This requirement applies to agencies that send or receive more than 2,000 domestic trade invoices annually. These agencies must also meet accelerated payment timeframes for domestic trade e-invoices. Implementation across government is not uniform. Some agencies are still transitioning and do not yet require e-invoices in practice.
The obligation is imposed on the relevant government agencies rather than directly on suppliers. However, in practice, large suppliers transacting with in-scope agencies will need to be capable of issuing e-invoices by 1 January 2027, given those agencies will be required to request e-invoices from them under this Rule.
Peppol is the mandated format. The Ministry of Business, Innovation and Employment (MBIE) acts as the New Zealand Peppol Authority. There are currently no tax-authority reporting requirements.
Businesses should also note an upcoming format change. From September 7, 2026, the updated PINT A-NZ Billing specification (v1.1.3) applies, following Peppol’s release of a new PINT Billing General version.
