E-invoicing compliance and regulatory updates - New Zealand

Electronic Invoicing in New Zealand

Is e-invoicing mandatory in New Zealand ?

E-invoicing is not currently mandatory in New Zealand for B2B transactions. In B2G, e-invoicing is mandatory and central government agencies must be able to receive e-invoices. In 2027, large B2G-suppliers will be required to send e-invoices.

Who is affected?

All central government agencies must be able to receive e-invoices. Large (more than NZD 30 million total annual turnover) B2G-suppliers must send e-invoices to government agencies from January 1, 2027.

B2B businesses may use e-invoicing voluntarily.

Compliance requirements

To use B2G e-invoicing, companies must be able to comply with the Peppol PINT A-NZ format.

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines 

• 2027-01-01: Large (more than NZD30 million total annual turnover) B2G-suppliers must send e-invoices to government agencies from January 1, 2027.

Standards & Platforms  

Platform

There is no clearance platform through which invoices must be sent. However, New Zealand uses the Peppol network to transmit B2G e-invoices. Companies must connect to the Peppol network through an accredited service provider to send B2G invoices.

What formats are required in New Zealand?

B2G e-invoices must follow the Peppol PINT A-NZ format.

Archiving in New Zealand

What are the archiving requirements in New Zealand?

Invoices must be archived for seven years from the end of the accounting period. Records must be stored in New Zealand unless approved for offshore storage.

Legal invoice

For suppliers: In B2G, a legal invoice is issued using a Peppol Access Point in the Peppol PINT A-NZ format and includes a valid NZBN. In B2B, a legal invoice is the invoice sent in a format agreed with the recipient.

For buyers: In B2G, a legal invoice is received through a Peppol Access Point in the correct format and linked to the buyer’s NZBN. In B2B, a legal invoice is the invoice received from the supplier in the agreed format.

Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Key Actions  

• Ensure compliance: Send and receive e-invoices in the Peppol PINT A-NZ format.
• Archive properly: Store invoices for seven years in New Zealand or obtain approval for offshore storage.

New Zealand e-invoicing and archiving requirements at a glance:

Supplier requirement: Large New Zealand suppliers to the public sector must use the Peppol PINT A-NZ format and connect via Peppol. B2B suppliers can mutually agree on invoice formats with buyers.

Buyer requirement: Public sector buyers must be able to receive Peppol e-invoices via an Access Point. B2B buyers can mutually agree on invoice formats with suppliers.

Archiving requirement: Invoices must be stored for seven years in New Zealand unless offshore storage is approved.