Key compliance facts
Standard
Peppol BIS / PINT A-NZ
Authority
Inland Revenue (Te Tari Taake) · New Zealand Government Procurement
Mandatory For
Government agencies with >2,000 domestic invoices/year (from 1 Jan 2026); large suppliers to those agencies (from 1 Jan 2027). B2B voluntary.
Effective Date
Mar 31, 2022 (central agencies receive) · Jan 1, 2026 (agency capability) · Jan 1, 2027 (large supplier mandate)
About New Zealand E-Invoicing
New Zealand has adopted Peppol as the common standard for e-invoicing. Under updated Government Procurement Rule 44, public agencies handling more than 2,000 domestic trade invoices annually must have e-invoice capability — including both sending and receiving — by 1 January 2026. From 1 January 2027, those agencies must require their large suppliers to submit e-invoices via the Peppol network. The current PINT A-NZ specification (v1.1.0) and Peppol BIS Billing 3.0 are aligned with Australia. From January 2026 the public sector payment target rises to 95% of domestic trade e-invoices paid within 5 business days. Suppliers to government agencies must give subcontractors payment terms no less favourable than they receive themselves. There is no general B2B mandate, but the framework lays the groundwork for broader adoption.
Implementation Phases
- ✓
Central agencies receive
Mar 31, 2022Central public entities must be able to receive e-invoices.
- ◉
Agency capability
Jan 1, 2026Agencies handling >2,000 domestic invoices/year must send and receive Peppol e-invoices.
- ○
Large supplier mandate
Jan 1, 2027Agencies must require large suppliers to submit e-invoices via Peppol.
Key Compliance Facts
- Adopted Peppol as common standard; PINT A-NZ v1.1.0 current
- 95% of valid B2G e-invoices to be paid within 5 business days from Jan 2026
- No general B2B mandate; adoption voluntary
- Aligned with Australia under PINT A-NZ specification
- Government Procurement Rule 44 governs the mandate
Frequently Asked Questions
Is e-invoicing mandatory in New Zealand?
Government agencies with >2,000 domestic invoices/year (from 1 Jan 2026); large suppliers to those agencies (from 1 Jan 2027). B2B voluntary.. Status: B2G Only.
Which authority regulates e-invoicing in New Zealand?
Inland Revenue (Te Tari Taake) · New Zealand Government Procurement
What e-invoicing standard does New Zealand use?
Peppol BIS / PINT A-NZ
What is the e-invoicing model in New Zealand?
Peppol 4-corner (B2G); voluntary B2B
When did New Zealand e-invoicing take effect?
Mar 31, 2022 (central agencies receive) · Jan 1, 2026 (agency capability) · Jan 1, 2027 (large supplier mandate)