E-invoicing in New Zealand has shifted from a government capability initiative to an active compliance program with clear deadlines.
Central government agencies have been receiving Peppol e-invoices, and the milestones that took effect on 1 January 2026 expanded which agencies need to send and receive e-invoices and how quickly they pay.
The next milestone is the big one. From 1 January 2027, large suppliers with revenue exceeding NZD 33 million are required to submit e-invoices to government buyers via Peppol.
This guide covers how New Zealand's Peppol framework operates, what the Ministry of Business, Innovation and Employment’s (MBIE) role is, the PINT A-NZ format and how to get connected to the network.
Key highlights:
- From 1 January 2026, agencies handling more than 2,000 invoices annually are required to send e-invoices.
- From 1 January 2027, large suppliers with revenue exceeding NZD 33 million are required to submit e-invoices to government buyers via Peppol. This is the most significant mandate expansion to date.
- PINT A-NZ is the only accepted format since 15 May 2025. Peppol BIS 3.0 is no longer supported on the NZ network.
- MBIE (not the Inland Revenue Department) governs the Peppol framework in New Zealand. Businesses are identified on the network using their New Zealand Business Number (NZBN).
What is e-invoicing in New Zealand?
E-invoicing in New Zealand is the exchange of structured invoice data directly between accounting systems via the Peppol network, overseen by the Ministry of Business, Innovation and Employment.
This means it is not a PDF emailed to a customer or a scanned document uploaded to a portal. The data has to be machine-readable and generated by the sender's system, which means it can’t be simply digitised from a paper document after the fact.
A valid NZ e-invoice is system-generated in structured XML using the PINT A-NZ format, transmitted through the Peppol network and delivered directly into the recipient's accounting system ready for automated processing.
How the NZ Peppol network works
New Zealand uses the same Peppol four-corner model as Australia. Here’s how it works:
- The supplier creates an e-invoice in their accounting or enterprise resource planning (ERP) system, and their Access Point validates the data and transmits it across the Peppol network.
- The buyer’s Access Point receives the invoice and delivers it into the buyer’s system, where it’s ready for matching, approval and payment.
MBIE acts as the New Zealand Peppol Authority. It accredits Access Points, provides guidance and resources and maintains NZ’s implementation of the global Peppol framework. Like the Australian Taxation Office (ATO) in Australia, MBIE does not receive or process individual invoices. There is no central government clearance platform, and invoice data flows strictly between trading partners.
NZ businesses are identified on the Peppol network using their NZBN as their Peppol Participant Identifier. And because PINT A-NZ is a shared standard between both countries, a Peppol-connected business in New Zealand can exchange invoices with a trading partner in Australia on the same network, and vice versa.
New Zealand’s e-invoicing framework: MBIE and the Government Procurement Rules
New Zealand's e-invoicing requirements are set out in the Government Procurement Rules, published by MBIE, which govern how government agencies buy goods and services. The fifth edition took effect in December 2025 and introduced the current mandate structure under Rule 44.
What’s required for NZ e-invoicing since January 2026
Central government agencies have been required to receive Peppol e-invoices, and that baseline capability requirement is still in place.
Starting 1 January 2026, the obligations expanded. Any agency that sends or receives more than 2,000 domestic trade invoices annually is now required to be capable of both sending and receiving e-invoices through their systems. This is mandated under Rule 44 of the Government Procurement Rules.
The payment terms also tightened. Mandated agencies are also required to pay 95% of domestic trade e-invoices within five business days, under MBIE’s rules. The prior target was 90% within 10 business days for approximately 135 agencies. Agencies report on prompt payment performance to MBIE on a quarterly basis, and results are published publicly.
For suppliers, the practical implication is that if you supply a government agency that is now e-invoicing capable, you can submit Peppol e-invoices and benefit from five-day payment terms. Standard (non-e-invoice) invoices are still paid within 10 business days.
NZ e-invoicing January 2027 large supplier mandate
The most significant expansion of New Zealand’s e-invoicing program takes effect on 1 January 2027. From that date, “large suppliers” with annual revenue exceeding NZD 33 million (in each of the two preceding accounting periods) are required to submit e-invoices to government buyers via the Peppol network.
Here are few important details on scope to keep in mind:
- The NZD 33 million threshold includes subsidiaries, so it’s the group revenue figure that matters.
- The mandate applies only to domestic NZ dollar invoices – international and cross-border transactions are outside scope.
- There are administrative consequences under the Government Procurement Rules, which means non-compliance could affect your standing in future government tenders rather than triggering a fine.
B2B status: Voluntary outside the government supply chain
B2B e-invoicing in New Zealand remains voluntary. There is no general B2B mandate in force or announced.
That said, many NZ businesses are adopting Peppol voluntarily for efficiency gains and to align with trading partners already on the network – and more than 50,000 businesses have registered for e-invoicing, according to MBIE – but there’s no obligation to do so outside the government supply chain.
NZ vs. AU e-invoicing: Key differences
New Zealand and Australia use the same Peppol framework and format, but the mandate structures and timelines are meaningfully different. If your business operates in both countries, here’s what to track:
What New Zealand businesses need to know about the PINT A-NZ format
PINT A-NZ (Peppol International, Australia-New Zealand variation) has been the only accepted specification on the NZ Peppol network since 15 May 2025.
Here’s a breakdown of what that means for you:
- Peppol BIS 3.0 is no longer supported on MBIE-accredited Access Points, and invoices generated in the older format won’t be accepted.
- NZ e-invoices are structured XML data that is system-generated, so scanned PDFs or photograph copies don’t count.
- The NZBN (not ABN) is the participant identifier used in New Zealand.
- PINT A-NZ enables trans-Tasman invoicing between NZ and Australian businesses on the same Peppol network.
MBIE governs the Peppol network, while IRD governs the underlying tax compliance. When it comes to Goods and Services Tax (GST) compliance, the ERD updated its GST rules in 2023 to support digital record-keeping aligned with e-invoicing. E-invoices should include all taxable supply information required for GST purposes
Key data fields in PINT A-NZ
The PINT A-NZ specification defines which fields an e-invoice needs to include for buyers to process and pay it efficiently. These are grouped into three tiers based on how commonly they’re needed by medium to large buyers and government agencies.
These data fields are required for interoperability:
- Payment due date: Provide a structured date, not free-text terms. Government systems rely on this to trigger the five-business-day payment clock automatically
- Seller GST number: Required if the supplier is GST-registered. The NZBN and GST number are separate identifiers – both need to be on the invoice
- Seller contact email: Gives the buyer a direct channel to resolve queries or flag validation issues without leaving the system
- Buyer contact email: Buyers use this to route invoices to the right person or team for approval and goods receipting
- Payee financial account: Bank account details for credit transfer. Buyers rely on this for fraud checks and payment verification against vendor master records
- Item description: Alongside the mandatory item name, a description supports goods receipting, approval and three-way matching
- Reference number: A purchase order number or buyer-assigned reference is mandatory under PINT A-NZ. Contract, project and tender references may also be needed to match invoices against approved spending
- Remittance information: A reference the buyer includes on their payment so the seller can match it to the right invoice.
- Invoice attachments: Supporting documents like timesheets or delivery notes that buyers need to process the invoice. A PDF duplicate of the XML data is discouraged unless it adds something the structured format doesn’t capture
- Invoice note: Free-text field for legal, contractual or regulatory terms relevant to the transaction. Also useful as a fallback when the buyer’s system can’t display certain data elements
There are some data fields that are recommended as they may increase payment speed, but aren’t necessarily required for interoperability:
- Discounts or charges: Document-level and line-level allowances and charges that help buyers automate matching. If the dedicated fields aren’t available in your system, including them as separate line items or in the item description is acceptable
- Seller postal address: Useful when multiple branches or divisions trade under the same NZBN, helping buyers verify which location the invoice relates to
- Seller trading name: Include this if your trading name differs from your registered legal name, so buyers can identify the supplier without cross-referencing the companies register
- Seller contact name and telephone: Provides buyers with an additional channel beyond the required contact email
- Buyer contact name and telephone: Helps with internal routing in larger organisations where multiple teams handle invoice approvals
And there are some that are conditional, which means they’re useful in specific contexts:
- Purchase order line reference: Enables line-level PO matching, which is standard practice in industries like construction and government procurement where purchase orders carry detailed budget allocations
- Buyer trading name: Some buyers use this for internal verification or to direct invoices to the correct division. Separate from the mandatory buyer name field
How to get Peppol-connected in New Zealand
Whether you supply NZ government agencies or are preparing ahead of the 2027 large supplier mandate, here's how to connect to the Peppol network.
1. Assess your obligations
Start by mapping your exposure:
- If you supply central government agencies, you are expected to be Peppol-capable already.
- If you supply agencies that handle more than 2,000 invoices annually, you need to be Peppol-capable now under the January 2026 requirements.
- If your annual revenue exceeds NZD 33 million, the January 2027 large supplier mandate applies. Begin preparing now.
- For pure B2B, adoption is voluntary but carries efficiency advantages and positions your business for future requirements.
2. Choose an MBIE-accredited Peppol Access Point
Connecting to the Peppol network requires an MBIE-accredited Access Point provider that handles transmission, validation and routing. MBIE publishes the list of accredited providers on the e-invoicing program website.
Before signing up with a standalone provider, see whether your existing accounting software already offers Peppol connectivity. Major ERPs offer e-invoicing modules. Check with your specific vendor.
3. Register your NZBN as Peppol Participant ID
NZ businesses use their NZBN as the Peppol Participant Identifier. Registration happens through your Access Point provider, which adds your NZBN to the network directory so trading partners can find and route invoices to you.
Your NZBN needs to be specifically activated for Peppol by your Access Point. Confirm with your provider that your NZBN is live on the network directory before expecting to receive e-invoices.
4. Configure for PINT A-NZ
Your accounting system or ERP needs to generate and receive invoices in PINT A-NZ format.
Work with your software vendor or Access Point provider to validate that invoice templates output all required PINT A-NZ fields, update from BIS 3.0 if your system was configured under the older specification and confirm that GST amounts, NZBN and payment terms are correctly mapped in the XML structure.
5. Test end-to-end
Run testing before sending live invoices.
Generate a test PINT A-NZ invoice, transmit it via your Access Point and confirm receipt and processing at the other end. Then, verify Message Level Responses (confirmations, error notifications) and test at least one credit note in addition to standard invoices.
6. Record retention
New Zealand business records are generally required to be retained for seven years, including financial records. Confirm that your system stores the original structured XML invoice data for the required period, and that records are stored in New Zealand unless approved for offshore storage.
Benefits of e-invoicing for New Zealand businesses
B2B e-invoicing is voluntary at this point in New Zealand, but there are clear benefits of e-invoicing worth making the switch:
- Faster payment from government buyers. From 1 January 2026, mandated agencies are required to pay 95% of domestic trade e-invoices within five business days. Standard invoices are still on a 10-day cycle. For suppliers managing cash flow across government contracts, that difference is significant.
- Lower processing costs. Manual invoice processing is significantly more expensive than automated e-invoicing. Fewer data entry errors mean fewer exceptions to investigate and resolve, and AP teams handle higher volumes without adding headcount.
- Trans-Tasman efficiency. PINT A-NZ is shared with Australia. If your business invoices customers or suppliers in both countries, one Peppol setup covers both markets on the same network, same format and same Access Point infrastructure.
- Reduced fraud risk. Structured data validation at the network level reduces exposure to business email compromise and invoice fraud. Access Point authentication means invoices are verified before they reach the buyer’s system.
- Future-readiness. The large supplier mandate taking effect in January 2027 signals a continued direction toward broader e-invoicing adoption. Government-led mandates tend to expand over time, and businesses that are Peppol-ready now avoid the scramble when thresholds drop or B2B requirements eventually arrive.
Disclaimer: E-invoicing regulations in New Zealand are actively evolving. The information in this guide reflects publicly available guidance as of mid-2026. Finance teams making compliance decisions based on these requirements are encouraged to verify current status with MBIE's e-invoicing programme or seek professional advice.
