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E-invoicing in New Zealand

New Zealand uses Peppol for e-invoicing, with mandatory requirements for government agencies and further requirements for large government suppliers from 2027.

No B2B mandate Available with iEDI

At a glance

B2B e-invoicing No mandate
B2G e-invoicing Mandatory
Infrastructure Peppol
Next deadline 1 January 2027

Government agencies must ensure that large suppliers send eInvoices for applicable government contracts from 1 January 2027.

Key e-invoicing deadlines

1 January 2026
Completed

Government e-invoicing requirements take effect

Mandated government agencies are required to send and receive domestic trade eInvoices under the New Zealand Government Procurement Rules. 
1 January 2027
Upcoming

Requirements extend to large government suppliers

Government agencies must begin requiring large suppliers to send e-invoices through applicable procurement and contract management processes. The requirement is introduced progressively and doesn't retrospectively apply to all existing contracts. 

New Zealand has established a national e-invoicing framework based on the Peppol network. The Ministry of Business, Innovation and Employment (MBIE) acts as the New Zealand Peppol Authority and oversees the local implementation of the framework.

There is no general B2B e-invoicing mandate for businesses in New Zealand. However, e-invoicing requirements apply within government procurement, and the government is progressively extending the use of e-invoicing among its suppliers.

General B2B e-invoicing remains voluntary in New Zealand. Businesses can choose to send and receive structured eInvoices through the Peppol network.

Government agencies covered by the New Zealand Government Procurement Rules are required to send and receive domestic trade eInvoices. From 1 January 2027, these agencies must also require large suppliers to send eInvoices through their procurement and contract management processes.

For this purpose, a large supplier is generally an entity, including its subsidiaries, with total annual revenue exceeding NZD 33 million in each of the two preceding accounting periods.

Businesses using e-invoicing in New Zealand exchange structured invoice data directly between their accounting or ERP systems through the Peppol network.

Government agencies subject to the procurement rules must be capable of sending and receiving e-invoices. From 1 January 2027, they must progressively incorporate requirements for large suppliers to send e-invoices into relevant procurement and contracting activities.

The 2027 requirement isn't applied retrospectively to all existing contracts. Instead, agencies are expected to introduce e-invoicing requirements when establishing, renewing, retendering, or significantly varying applicable contracts.

New Zealand uses the Peppol network as its national framework for e-invoicing. MBIE acts as the New Zealand Peppol Authority and oversees local implementation, including the accreditation and monitoring of Peppol Access Point providers.

New Zealand and Australia operate an aligned approach to e-invoicing, enabling structured invoice data to be exchanged between different accounting and ERP systems through Peppol Access Points.

iEDI supports e-invoicing in New Zealand through our Peppol connectivity. We can connect your existing ERP or business systems to the e-invoicing infrastructure without replacing the systems you already use.

iEDI can handle the transformation and exchange of invoice data between your existing setup and the Peppol network, helping you automate electronic invoice flows with New Zealand customers, suppliers, and public-sector organisations.

Frequently asked questions

Is B2B e-invoicing mandatory in New Zealand?
No. New Zealand currently has no general mandate requiring businesses to use e-invoicing for domestic B2B transactions. Businesses can voluntarily send and receive structured eInvoices through the Peppol network. Mandatory requirements do, however, apply within government procurement. 
Is e-invoicing mandatory for B2G transactions in New Zealand?
Government agencies covered by the New Zealand Government Procurement Rules are required to send and receive domestic trade eInvoices. From 1 January 2027, these agencies must also progressively require large suppliers to send eInvoices through applicable procurement and contract management processes. 
What is the next e-invoicing deadline in New Zealand?
From 1 January 2027, government agencies must begin requiring large suppliers to send eInvoices through applicable procurement and contract management processes. The requirement is introduced progressively when relevant contracts are established, renewed, retendered or significantly varied, rather than applying retrospectively to all existing contracts. 
Does New Zealand use Peppol for e-invoicing?
Yes. New Zealand uses the Peppol network as its national framework for e-invoicing. The Ministry of Business, Innovation and Employment (MBIE) acts as the New Zealand Peppol Authority and oversees the local implementation of the framework. 
Does iEDI support e-invoicing in New Zealand?
Yes. iEDI supports e-invoicing in New Zealand through our Peppol connectivity. iEDI can connect existing ERP and business systems to the e-invoicing infrastructure and handle the transformation and exchange of structured invoice data. 
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Prepare your business for e-invoicing in New Zealand

Connect your existing systems to the required e-invoicing infrastructure and prepare for compliance without replacing the ERP and business systems you already use.