TL;DR summary
- E-invoicing in New Zealand is based on the Peppol network, with MBIE acting as the national Peppol Authority
- B2G is the key driver: central government agencies must be able to receive Peppol e-invoices, and e-invoicing supports faster, cleaner invoice processing
- Organisations typically identify themselves using the New Zealand Business Number (NZBN) and connect via a certified Peppol Access Point
- New Zealand is closely aligned with Australia’s Peppol approach, and both countries use the PINT A-NZ specification (Australia and New Zealand) for invoices and credit notes
- While B2B is not broadly mandated, uptake is encouraged and can reduce errors, manual effort, and payment delays
- To stay compliant and future-proof, focus on connectivity, correct mapping, operational monitoring, and seven-year record retention
E‑invoicing in New Zealand: an overview
In New Zealand, e-invoicing refers to exchanging invoices in a structured digital format through the Peppol network. This is especially relevant for suppliers that invoice government agencies, because public sector adoption is the main catalyst for wider market take‑up.
New Zealand’s approach also sits in a broader trans‑Tasman Peppol ecosystem. Australia follows a very similar network model (led by the ATO as Peppol Authority), and many organisations aim to standardise their Peppol setup across New Zealand and Australia to reduce complexity.
New Zealand’s programme is led by the Ministry of Business, Innovation and Employment (MBIE), which acts as the country’s Peppol Authority. In practical terms, that means MBIE supports adoption, coordinates the national approach, and helps ensure that participants and providers align on consistent rules.
This guide covers:
- The key milestones in New Zealand’s journey
- How regulations may affect your invoicing processes
- What happens if you do not meet requirements
- Practical steps to achieve compliance
- How ecosio can simplify the path to e‑invoicing in New Zealand.
New Zealand’s e-invoicing journey: a timeline
New Zealand’s move to Peppol-based e-invoicing has developed in clear stages:
- February 2020: New Zealand adopts Peppol and appoints MBIE as Peppol Authority
- March 2022: Central government agencies are required to be capable of receiving Peppol e-invoices
- 15 November 2024: PINT A-NZ invoice and credit note become mandatory business documents for service providers supporting New Zealand
- What this means: PINT A-NZ is the Australia and New Zealand Peppol specification for invoices and credit notes. Based on UBL 2.1, it standardises fields, validation rules, and identifiers (such as NZBN) to ensure consistent processing across participants
- Why this matters: Organisations operating in both New Zealand and Australia can align on PINT A-NZ to reuse mappings and validations, following a consistent trans-Tasman e-invoicing pattern
- 15 May 2025: Older A-NZ specifications are phased out
- 1 December 2025: Updated Government Procurement Rules take effect, with new B2G e-invoicing expectations baked into public sector procurement
- 1 January 2026: Government agencies that send or receive more than 2,000 domestic trade invoices per year are expected to be e-invoicing capable. For these agencies, this typically means being able to receive e-invoices in the main AP system and, where relevant, issue e-invoices from the AR system
- 1 January 2027: Large suppliers with an annual revenue above NZD 33 million (approximately EUR 18,3 million) are expected to submit e-invoices when invoicing in-scope government buyers
Note: These requirements are described in the context of domestic trade invoicing in NZD for delivered goods or services. Certain payment types may sit outside scope (for example reimbursements, utilities/leases, credit card or insurance payments, and some contract payments that do not involve an invoice).
To keep track of developments as they evolve, it can help to follow:
- Our e-invoicing deadlines calendar
- New Zealand’s official consultation and guidance, for example: Official source
How regulations may affect you
Even in an interoperability model (not clearance), e‑invoicing changes what “good” looks like operationally. For many organisations, the biggest impacts are:
- Data quality becomes non‑negotiable: structured invoices surface missing or inconsistent master data more quickly than PDFs.
- More automation, fewer exceptions: when invoices are validated and delivered in a standard structure, AP and AR can reduce manual keying and rework.
- Stronger expectations from public sector buyers: as more agencies become e‑invoicing capable (especially higher‑volume agencies above the 2,000 invoice threshold), suppliers will increasingly be expected to send structured invoices.
- Cashflow becomes part of the conversation: public sector payment targets (such as 95% of domestic e‑invoices within 5 business days) make e‑invoicing readiness directly relevant to payment performance.
- IT and finance need alignment: you may need to update mapping logic, identifiers, and document profiles (such as PINT A‑NZ) across your ERP, billing, or integration layer.
The earlier you prepare, the easier it is to avoid rushed projects, delayed onboarding, and avoidable payment delays.
What are the penalties for non‑compliance?
New Zealand’s model is not designed around real‑time tax clearance penalties. However, failing to meet B2G e‑invoicing expectations can still carry serious business consequences:
- Rejected invoices, rework, and processing delays if an invoice does not meet the expected Peppol profile (for example PINT A‑NZ) or identifier requirements.
- Slower payment cycles due to manual handling, exceptions, and back‑and‑forth corrections.
- Commercial and procurement risk: where e‑invoicing capability is expected for public sector trading (for example for large suppliers from 2027, as per current programme guidance), lack of readiness can lead to slower onboarding, more invoice exceptions, and friction during procurement and invoice acceptance.
- Audit and retention risk if invoice records are not retained correctly for the required period.
In short, even without a clearance gate, the operational and commercial impact of “not being ready” can be material.
How to achieve compliance
A practical way to approach New Zealand e‑invoicing is as a short, structured project.
Step 1: Confirm scope and trading partners
Identify which entities invoice New Zealand government agencies, and which customers or agencies require Peppol invoices today.
Step 2: Validate identifiers (NZBN)
Confirm that your organisation and key trading partners are registered on the Peppol network, have their NZBN, and that it is consistently maintained in your systems.
Step 3: Choose your connectivity model (Access Point)
Connect via a certified Peppol Access Point. This may be embedded in your accounting software, or provided by a specialist.
Step 4: Support the right document profile (PINT A‑NZ)
Ensure you can produce and receive the correct Peppol profile, including PINT A‑NZ for invoices and credit notes. In implementation terms, this usually means updating (or validating) your mapping so mandatory fields are always populated correctly, and ensuring your provider validates against the relevant business rules before delivery.
Step 5: Test the end‑to‑end process
Run tests with at least one government agency trading partner. Validate error handling, acknowledgements, and internal routing.
Step 6: Implement archiving and controls
Put policies in place to retain invoice records for at least seven years, ensuring invoices remain accessible and auditable.
Your two compliance options compared
Option 1: In‑house management
- Best when you have strong in‑house Peppol expertise and can maintain ongoing changes.
- Requires internal ownership for connectivity, monitoring, and updates to profiles and rules.
Option 2: Outsource to a fully managed provider
- Best when you want predictable delivery, monitoring, and support.
- Reduces internal maintenance burden and helps scale to additional countries over time.
How ecosio can help
ecosio is a certified Peppol Access Point in New Zealand, accredited by the Ministry of Business, Innovation and Employment (MBIE). Through our Global E-invoicing Compliance solution, we help you meet New Zealand’s B2G and B2B e-invoicing requirements without the complexity of point-to-point integrations.
Our solution provides:
- Certified MBIE-accredited connectivity ensuring compliance with New Zealand’s security and governance requirements
- Full support for PINT A-NZ, the mandatory Peppol specification for invoices and credit notes in New Zealand
- Mapping and validation to ensure your invoices meet all technical and business rules before delivery
- Operational monitoring and transparency, so issues are detected early and resolved quickly
- Trans-Tasman alignment: manage New Zealand and Australia through a single Access Point, leveraging shared infrastructure and consistent processes
- Global scalability: expand to additional countries without rebuilding integrations market by market
If you are planning e-invoicing for New Zealand (or need to align New Zealand with a broader global programme), get in touch with our experts to discuss the best path for your setup.
Frequently asked questions about e‑invoicing in New Zealand
Do I need to register for Peppol to send or receive e‑invoices in New Zealand?
Yes. Typically, both sender and receiver register through a certified Peppol Access Point provider.
Is e‑invoicing mandatory for small businesses in New Zealand?
Not broadly. Adoption is encouraged, and suppliers invoicing government agencies often adopt first because it reduces rework and supports faster processing.
Can I still send PDF invoices to government buyers?
Some agencies may still accept PDFs in certain scenarios. However, Peppol e‑invoicing is the preferred approach and is becoming more common across the public sector.
Can I use my existing accounting software for e‑invoicing?
Often yes. Many accounting and ERP solutions connect to Peppol either directly or via an Access Point provider. If not, you can connect through an external provider.
How long do we need to retain e‑invoice records in New Zealand?
Invoice records must be retained for at least seven years.
Can I send e‑invoices between New Zealand and Australia?
Often yes. New Zealand and Australia share Peppol infrastructure, which supports trans‑Tasman e‑invoicing between registered participants.
