New Zealand E-invoicing

New Zealand began its e-invoicing journey in 2018 through a joint venture with Australia. While it’s far behind many other countries in adopting electronic invoicing, there are rules and requirements taxpayers must be aware of.

Be sure to bookmark this page to stay on top of future developments.

Table of contents

1. New Zealand e-invoicing requirements

2. Format of electronic invoices in New Zealand

3. Timeline of e-invoicing adoption in New Zealand

4. Peppol e-invoicing in New Zealand

5. FAQ

6. Additional resources

E-invoicing requirements New Zealand

Currently, only central government agencies in New Zealand are required to be able to receive electronic invoices. This has been enforced since 1 March 2022.

There are no published plans to make e-invoicing obligatory for either B2B or B2G transactions, though—alongside Australia—New Zealand is actively promoting the adoption of e-invoicing. This may eventually lead to a mandate.

By July 2026 the government aims to receive e-invoices for 90% of B2G transactions.

Electronic invoices must be securely archived for at least seven years and formatted according to the PINT A-NZ specification.

Format of electronic invoices in New Zealand

Up until 15 November 2024, New Zealand utilised the A-NZ Peppol BIS 3.0 specification for e-invoices – a specification that was in place since 2018. Now though, it uses PINT A-NZ – a specification mandated by both Australia and New Zealand.

The main changes included:

  • New identifier values
  • Refined business rules
  • Clear publication of the specification

Ensure your e-invoices meet the latest standards – read the full A-NZ PINT guidelines.

Timeline of e-invoicing adoption in New Zealand

While New Zealand started working with Australia on its e-invoicing approach in 2018, it established its own Peppol Authority.

The Ministry of Business, Innovation and Employment (MBIE) is the Peppol Authority in New Zealand. The MBIE is the nation’s economic development agency.

New Zealand utilises Peppol’s framework to enable electronic invoicing throughout the country. This includes adopting a four-corner model, abiding by transport infrastructure agreements (TIA) and using Peppol’s document specifications.

Discover how to implement Peppol e-invoicing in your business.

FAQ

E-invoicing, short for electronic invoicing, is the exchange of transaction data between electronic accounting systems. New Zealand has been developing its e-invoicing rules and regulations since 2018.

No, e-invoicing is not mandatory in New Zealand. Only central government agencies are required to be able to receive e-invoices.

As e-invoicing is not mandated in New Zealand, there are no penalties. That said, central government agencies must be able to receive electronic invoices.

Peppol e-invoicing in New Zealand

While New Zealand started working with Australia on its e-invoicing approach in 2018, it established its own Peppol Authority.

The Ministry of Business, Innovation and Employment (MBIE) is the Peppol Authority in New Zealand. The MBIE is the nation’s economic development agency.

New Zealand utilises Peppol’s framework to enable electronic invoicing throughout the country. This includes adopting a four-corner model, abiding by transport infrastructure agreements (TIA) and using Peppol’s document specifications.

Discover how to implement Peppol e-invoicing in your business.

Get in touch with us

Additional resources

What is Peppol?

Learn why Peppol’s framework is key to e-invoicing success in New Zealand.
Learn more

E-invoicing Guide

Expand your knowledge with our complete guide to e-invoicing.
Start here

Australia E-invoicing

Learn how Australia and New Zealand are collaborating to shape e-invoicing standards.
Find out how