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.
Who is affected?
All central government agencies must be able to receive e-invoices. B2B businesses may use e-invoicing voluntarily.
Compliance requirements
To use 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
- No upcoming deadlines
Standards & Platforms
Platform
There is no clearance platform through which invoices must be sent. However, New Zealand uses the Peppol network to transmit e-invoices. Companies must connect to the Peppol network through an accredited service provider.
What formats are required in New Zealand?
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.
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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:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2022 |
| B2B | Voluntary | - |
Supplier requirement: New Zealand suppliers to the public sector can choose to 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.
