New Zealand e-Invoicing Mandate 2027
Peppol four-corner model · voluntary, with government procurement obligations
New Zealand does not mandate e-invoicing between businesses; adoption is voluntary and runs on the Peppol network. The obligations that exist surround government: since 1 January 2026 mandated agencies must send and receive eInvoices and pay 95 per cent of them within five business days, and from 1 January 2027 agencies must require large suppliers to send eInvoices when contracting with them. New Zealand levies GST.
| Status | Voluntary |
|---|---|
| Legal basis | No legislation requires businesses to issue e-invoices. Public-sector obligations come from the Government Procurement Rules, most recently the fifth edition and its eInvoicing capability rule (Rule 44), together with the Government's eInvoicing and prompt payment rules. GST documentation is governed by the taxable supply information rules in the Goods and Services Tax Act 1985. |
| Phase-in | 5 phases, 2019 to 2027 |
| Scope | B2G: Mandatory · B2B: Voluntary · B2C: Voluntary |
| Format | XML (Peppol PINT A-NZ) · Peppol PINT A-NZ Billing specification, which replaced A-NZ Peppol BIS Billing 3.0 on 15 May 2025 |
| Platform | Peppol network through an accredited Access Point provider · Peppol four-corner: invoices pass directly between supplier and buyer, with nothing transmitted to Inland Revenue |
| Penalties | There are no penalties for not e-invoicing, because adoption is voluntary for business-to-business and business-to-consumer transactions. |
Phase-in timeline
2019 to 2027- 2019New Zealand and Australia announce adoption of the Peppol framework, building on the Trans-Tasman Electronic Invoicing Arrangement signed in October 2018, with MBIE later appointed New Zealand's Peppol Authorityvoluntary
- 2022Central government agencies must be able to receive eInvoicescentral government agencies
- 2023The GST taxable supply information rules take effect, removing the need for a paper tax invoice and putting electronic invoice data on an equal footingall GST-registered businesses
- 2026Mandated agencies must send and receive eInvoices, pay 95 per cent of eInvoices within five business days and other domestic trade invoices within 10 business days, and report quarterly to MBIEagencies that send or receive more than 2,000 domestic trade invoices a yearToday
- 2027Government agencies must require large suppliers to send eInvoices when contracting with themtotal revenue including subsidiaries above NZ$33 million in each of the two preceding accounting periods
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B voluntary
- B2C voluntary
- Non-residents: out of scope
- XML (Peppol PINT A-NZ)
- Peppol PINT A-NZ Billing specification, which replaced A-NZ Peppol BIS Billing 3.0 on 15 May 2025
- Peppol network through an accredited Access Point provider
- Periodic reporting (not real-time)
- 7 years
- Digital signature: not-required
- Storage: Any (with access)
- There are no penalties for not e-invoicing, because adoption is voluntary for business-to-business and business-to-consumer transactions.
- Mandated agencies face no fines but must report their payment performance to MBIE each quarter, and the results are published.
- Ordinary GST rules still apply: taxable supply information must be retained for seven years and errors can attract shortfall penalties under the Tax Administration Act 1994.
Full technical breakdown: New Zealand guide on e-Invoice.app
Is e-invoicing mandatory in New Zealand?
No. E-invoicing is voluntary. E-invoicing in New Zealand is mandatory for B2G transactions (voluntary for B2C). New Zealand operates an interoperability model via Peppol network through an accredited Access Point provider. Non-resident businesses are outside the scope of the mandate.
What are the New Zealand e-invoicing deadlines?
The next New Zealand e-invoicing deadline is 1 January 2027: Government agencies must require large suppliers to send eInvoices when contracting with them (total revenue including subsidiaries above NZ$33 million in each of the two preceding accounting periods).
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2B B2G | New Zealand and Australia announce adoption of the Peppol framework, building on the Trans-Tasman Electronic Invoicing Arrangement signed in October 2018, with MBIE later appointed New Zealand's Peppol Authority | voluntary | |
B2G | Central government agencies must be able to receive eInvoices | central government agencies | |
B2B B2C | The GST taxable supply information rules take effect, removing the need for a paper tax invoice and putting electronic invoice data on an equal footing | all GST-registered businesses | |
B2G | Mandated agencies must send and receive eInvoices, pay 95 per cent of eInvoices within five business days and other domestic trade invoices within 10 business days, and report quarterly to MBIE | agencies that send or receive more than 2,000 domestic trade invoices a year | |
Upcoming | B2G | Government agencies must require large suppliers to send eInvoices when contracting with them | total revenue including subsidiaries above NZ$33 million in each of the two preceding accounting periods |
What format and platform does New Zealand require?
New Zealand supports e-invoices in XML (Peppol PINT A-NZ) (Peppol PINT A-NZ Billing specification, which replaced A-NZ Peppol BIS Billing 3.0 on 15 May 2025), exchanged via Peppol network through an accredited Access Point provider on a non-real-time basis. Invoices must be retained for 7 years. For format specifications and implementation detail, see the full New Zealand technical guide on e-Invoice.app.
What are the penalties in New Zealand?
- There are no penalties for not e-invoicing, because adoption is voluntary for business-to-business and business-to-consumer transactions.
- Mandated agencies face no fines but must report their payment performance to MBIE each quarter, and the results are published.
- Ordinary GST rules still apply: taxable supply information must be retained for seven years and errors can attract shortfall penalties under the Tax Administration Act 1994.
What changed recently?
- The government eInvoicing and prompt payment rules took effect, requiring mandated agencies to send and receive eInvoices, pay 95 per cent of eInvoices within five business days, and report payment performance to MBIE each quarter.
- The fifth edition of the Government Procurement Rules, published in October 2025, requires agencies from 1 January 2027 to make eInvoicing a contractual requirement for large suppliers with revenue above NZ$33 million.
Need the full New Zealand compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed New Zealand country guide on our partner site e-Invoice.app.
New Zealand e-invoicing guide on e-Invoice.appNew Zealand e-invoicing: frequently asked questions
Which suppliers count as 'large' under the 2027 government eInvoicing requirement?
A supplier is large if, in each of the two preceding accounting periods, the total revenue of the entity and its subsidiaries exceeded NZ$33 million, mirroring the Financial Reporting Act 2013 definition. The requirement applies only to domestic trade invoices issued in New Zealand dollars for transactions within New Zealand. From 1 January 2027 the obligation sits with government agencies, which must require large suppliers to send eInvoices when contracting with them.
Does an eInvoice satisfy New Zealand's GST tax invoice requirements?
Yes. Since 1 April 2023 the GST rules refer to taxable supply information rather than a tax invoice, and that information can be held and exchanged electronically. A Peppol eInvoice carrying the required particulars meets the rules, and the underlying records must still be kept for seven years and be available to Inland Revenue on request.
Which agencies are actually mandated, and how are the payment targets measured?
The rules bite on the agencies covered by the Government Procurement Rules that send or receive more than 2,000 domestic trade invoices a year, with more than 100 agencies in scope and payment performance assessed against the 95 per cent five-business-day target. The measurement basis, exclusions and quarterly reporting mechanics are technical. The full detail of mandated agency coverage, reporting and the PINT A-NZ specification is covered in the detailed New Zealand guide on e-Invoice.app.
More detailed questions? See the full New Zealand guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- eInvoicing (Ministry of Business, Innovation and Employment (MBIE))
- Government eInvoicing and prompt payment rules take effect (eInvoicing (MBIE))
- eInvoicing capability (Government Procurement Rules) (New Zealand Government Procurement)
- Government agencies' requirements: large suppliers eInvoicing (eInvoicing (MBIE))
- Government introduces stronger requirements for eInvoicing in New Zealand (eInvoicing (MBIE))
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New Zealand invoice requirements
New Zealand GST invoices must be issued within 27 days of the supply and retained for at least seven years. They must contain specific details such as supplier and customer information, invoice date, description, taxable amount, GST, and gross amount. Invoices below NZD 1,000 may omit customer details and detailed GST calculations, and no tax invoice is required for supplies of NZD 50 or less.
Electronic invoicing (eInvoicing)
New Zealand’s Inland Revenue explains how e‑invoicing works, the benefits, and the changes to GST record‑keeping that took effect on 1 April 2023. The guidance notes that e‑invoices are exchanged via the Peppol network and that suppliers are encouraged to send them instead of PDFs.