Electronic invoicing in in New Zealand

Mandatory Use

Since March 31, 2022, central government agencies must be ready to receive electronic invoices.
The Public Procurement Rules expand the scope with new requirements, effective January 1, 2026, that apply to agencies that:

• Receive more than 2,000 domestic commercial invoices per year: they must be able to receive electronic invoices through their main accounts payable system.
• Send more than 2,000 domestic commercial invoices per year: they must be enabled to issue electronic invoices from their accounts receivable system.

In the private sector (B2B), the use of electronic invoicing is voluntary, although adoption is increasing due to government support and the operational benefits it provides.

Administrative Requirements

To send or receive electronic invoices, it is necessary to:

• Have a New Zealand Business Number (NZBN),the unique business identifier.
• Contract a Peppol Access Point certified by the Ministry of Business, Innovation and Employment (MBIE) to connect to the network.

Invoice Workflow

The system is based on the use of the Peppol network, through certified Access Points. This ensures the technical validation of invoices and their secure delivery to the recipient.

Invoice Format

The Peppol BIS Billing 3.0 format is the recommended standard for electronic invoice exchange in New Zealand.

Electronic Signature

The use of electronic signatures is not mandatory for invoices exchanged through the Peppol network in New Zealand.

Invoice Archiving

In New Zealand, tax regulations require companies to conserve the invoicing records, including electronic records, for a minimum of 7 years. This requirement applies to both public and private entities, regardless of the invoice format (electronic or paper).