New Zealand: New Rules for B2G Electronic Invoicing
The New Zealand government has published new regulations for public agencies in the New Zealand Government Procurement Rules.
According to Rule No. 44, public agencies that process more than 2,000 invoices annually must be able to process electronic invoices and require their use by large suppliers. This requirement will come into effect on January 1, 2026.
B2G Electronic Invoicing in New Zealand
New Zealand is following in Australia's footsteps and moving forward with the implementation of electronic invoicing. The New Zealand government is committed to adopting electronic invoicing to streamline business and tax processes.
The New Zealand government established that, as of March 31, 2022, central government agencies had to be able to receive invoices in electronic format. This measure marked the beginning of the transition toward mandatory B2G e-invoicing in the country.
As part of this evolution, Rule 44 of the Public Procurement Rules proposes that, as of January 1, 2026, New Zealand government agencies must have the capability to send and receive electronic invoices, according to a new official mandate that seeks to modernize and digitize public sector invoicing processes.
The requirement applies to agencies that:
- Receive more than 2,000 domestic commercial invoices per year: they must be able to receive e-invoices through their main accounts payable system.
- Send more than 2,000 domestic commercial invoices per year: they must be able to issue e-invoices from their accounts receivable system.
In addition, agencies will be required to mandate that their large suppliers send them invoices exclusively in electronic format.
The rule only applies to invoices related to domestic trade credit, meaning payments in New Zealand dollars for goods or services already delivered within the country in the normal course of business.
Excluded from the mandate:
- Employee reimbursements
- Rental, utility, or lease payments
- Credit card, financing, or insurance payments
- Contractual payments without an invoice (such as advance payments for infrastructure projects)
With this measure, the New Zealand government aims to improve public spending efficiency, increase transparency, and facilitate interaction between the public sector and suppliers.
The Peppol Network for Electronic Invoicing in New Zealand
New Zealand is undergoing a full digital transformation of its public procurement processes, with Peppol at the center of this evolution. The government has adopted Peppol as the official infrastructure for e-invoicing between public entities and suppliers. The network enables invoices to be sent and received directly between accounting systems without manual intervention, reducing errors, fraud, and processing times.
Since March 2022, central government agencies have been required to receive e-invoices via Peppol. But the next major milestone will be January 1, 2026: all agencies handling more than 2,000 domestic commercial invoices annually must be able to send and receive e-invoices through this network.
The government expects that by this date, 90% of central agencies will work exclusively with e-invoicing via Peppol.
EDICOM is certified as a Peppol Access Point for the Peppol network in Australia and New Zealand. In Australia, it is certified by the Australian Taxation Office (ATO), and in New Zealand, by the Ministry of Business, Innovation, and Employment (MBIE). This means that any company or public entity that wants to electronically invoice in Australia or New Zealand can do so through EDICOM's Global e-Invoicing platform.
Companies will need to contract a certified Peppol Access Point in order to exchange electronic invoices. In addition, both companies and public bodies will need invoicing software capable of transforming electronic invoices from their management systems into the standard Peppol BIS Billing 3.0 format. In the case of New Zealand, companies must have a New Zealand Business Number (NZBN) identification code.
PINT NZ: The Local Standard on the Peppol Network
To ensure electronic invoices comply with local regulations and business practices, New Zealand uses the PINT NZ (Peppol Interoperability New Zealand Template) format. This is a national adaptation of the Peppol BIS Billing 3.0 standard, customized to the needs of the New Zealand environment.
PINT NZ precisely defines how e-invoices and credit notes sent within the country should be structured and what data they must contain. This ensures both public agencies and private suppliers can integrate into the system easily, without misunderstandings or validation errors.
