New Zealand
NZNew Zealand uses Peppol as its national eInvoicing standard, shared with Australia through PINT A-NZ; the Government Procurement Rules require eInvoicing from larger agencies and, from 2027, their large suppliers.
Guide reviewed .
Invoicing and electronic documents
Peppol eInvoicing network
New Zealand's national eInvoicing standard. MBIE is the Peppol Authority and sets the requirements for Access Point and SMP service providers.
PINT A-NZ Billing · Official source: OpenPeppol · New Zealand country profile
PINT A-NZ
The joint Australian and New Zealand Peppol International specification for invoices and credit notes, with an optional self-billing process.
PINT A-NZ Billing and Self-billing v1.1.3 (UBL) · Official source: OpenPeppol · PINT specifications for Australia and New Zealand
Government Procurement Rules, Rule 44
Sets eInvoicing capability for government agencies and defines eInvoicing as direct exchange between supplier and buyer systems over the Peppol network.
Peppol eInvoices · Official source: New Zealand Government Procurement (MBIE) · Rule 44 eInvoicing capability
The New Zealand obligations reviewed here sit in the Government Procurement Rules and apply to agencies; suppliers are affected through what agencies must require of them. Large suppliers to government should prepare for agencies to require eInvoices from 1 January 2027; see Rule 44 for the threshold.
Invoices follow PINT A-NZ, shared with Australia. Check the current specification release and whether the receiving agency is above the capability threshold before relying on Peppol delivery.
Legal guide
B2G · agency capability
Mandatory since 1 January 2026Agencies receiving more than 2,000 domestic trade invoices a year must be able to receive eInvoices through their primary accounts payable systems. Agencies sending more than 2,000 such invoices must be able to send eInvoices through their primary accounts receivable systems.
Official source: New Zealand Government Procurement (MBIE) · Rule 44 eInvoicing capabilityB2G · large suppliers
From 1 January 2027Agencies must require large suppliers to submit eInvoices. A supplier is large when its total revenue, including subsidiaries, exceeded $33 million in each of the two preceding accounting periods (Financial Reporting Act 2013, section 45(b)).
Official source: New Zealand Government Procurement (MBIE) · Rule 44 eInvoicing capabilityB2G · payment times
In forceMandated agencies must pay 95% of eInvoices within 5 business days, up from 90% before 1 January 2026, and pay other domestic trade invoices within 10 days.
Official source: New Zealand Government Procurement (MBIE) · eInvoicing and prompt payment rules take effectB2B · business invoices
No e-invoicing obligation found in the sources reviewedMBIE's Peppol Authority material describes a vision of all businesses transacting digitally, but the sources reviewed set obligations only for government agencies and, through them, large suppliers to government.
Official source: OpenPeppol · New Zealand country profile
Timeline
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Agency eInvoicing capability required
Agencies above the 2,000-invoice threshold must be able to send and receive eInvoices, and the 5-business-day payment target for eInvoices rose to 95%.
Official source: New Zealand Government Procurement (MBIE) · eInvoicing and prompt payment rules take effect - Upcoming at review
Large suppliers must eInvoice government (upcoming)
Agencies must require suppliers above the $33 million revenue threshold to submit eInvoices.
Official source: New Zealand Government Procurement (MBIE) · Rule 44 eInvoicing capability
Peppol in New Zealand
- Directory participants
- 117,570
- Document families
- 10
Peppol Authority: Ministry of Business, Innovation and Employment (MBIE).
6 certified service providers based in New Zealand.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 117,463 participants
- ApplicationResponse1,413 participants
- 773 participants
- 468 participants
- CrossIndustryInvoice6 participants
- 5 participants
- 3 participants
- 3 participants
- 2 participants
- 2 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 9 | |
| 1 | |
| 2 | |
| 1 | |
| 6 | |
| 105 | |
| 541 | |
| 584 | |
| 448 | |
| 341 | |
| 345 | |
| 296 | |
| 247 | |
| 324 | |
| 255 | |
| 224 | |
| 273 | |
| 311 | |
| 435 | |
| 383 | |
| 292 | |
| 242 | |
| 267 | |
| 271 | |
| 291 | |
| 169 | |
| 93 | |
| 56 | |
| 133 | |
| 368 | |
| 362 | |
| 953 | |
| 343 | |
| 299 | |
| 309 | |
| 255 | |
| 300 | |
| 926 | |
| 655 | |
| 427 | |
| 589 | |
| 7,774 | |
| 402 | |
| 379 | |
| 415 | |
| 335 | |
| 598 | |
| 406 | |
| 492 | |
| 26,199 | |
| 222 | |
| 261 | |
| 492 | |
| 633 | |
| 306 | |
| 320 | |
| 366 | |
| 283 | |
| 287 | |
| 347 | |
| 275 | |
| 214 | |
| 174 | |
| 185 | |
| 226 | |
| 185 | |
| 3,933 | |
| 8,795 | |
| 49,389 | |
| 280 | |
| 232 | |
| 199 | |
| 118 |
Registration dates in the current Directory snapshot.