The Future of e-Invoicing in New Zealand: Peppol, PINT A-NZ and the 2026 Electronic Invoicing Mandate
New Zealand is no longer treating electronic invoicing as a future possibility it’s becoming the new standard. What began as a voluntary initiative has evolved into a government-driven roll-out anchored in the global Peppol Network ("Network") and tailored through a regional profile. The first milestone is clear: get public agencies on board, streamline procurement, and accelerate payments. But the journey doesn’t stop there. With new obligations phased in through 2025 and 2026, the mandate is widening its reach. This article unpacks the legal framework, the technical leap from Peppol BIS to PINT A-NZ, the roll-out timeline, and, most importantly, what sellers and businesses need to do to stay ahead.
Building the Framework: How the MBIE Are Driving Adoption of e-Invoicing in New Zealand
e-Invoicing in New Zealand is entering a decisive new chapter. At the center of this transformation is the Network, administered locally by the Ministry of Business, Innovation and Employment ("MBIE"), which provides the framework and resources for adoption. Since 1 March 2022, all central public agencies have been required to receive invoices electronically, a milestone that laid the foundation for stronger measures announced on 5 November 2024. From 1 January 2026, government agencies processing more than 2,000 domestic trade invoices annually will also be required to send invoices and comply with faster payment and processing obligations. Driving this shift is the PINT A-NZ Billing specification, the regional adaptation of the international standard, now mandated for government e-invoicing across Australia and New Zealand. Under the phased migration plan, agencies must be capable of both sending and receiving A-NZ standard invoices. Together, these milestones are paving the way toward a fully digital and interoperable invoicing landscape.
Why New Zealand is Driving e-Invoicing Forward
The New Zealand Government’s e-invoicing objectives align closely with international best practice: to reduce manual processing, accelerate payment cycles, strengthen transparency in public procurement, and combat invoice fraud and payment errors. Beyond compliance, e-invoicing also enhances record-keeping for GST (New Zealand’s equivalent of VAT) and fosters automation between buyer and seller accounting systems. A key priority highlighted by the Government is the promise of faster supplier payments, ensuring that businesses, particularly SMEs, benefit directly from agency adoption.
The Legal and Policy Foundations of e-Invoicing
New Zealand has already taken concrete steps to embed e-invoicing within its legal and policy framework. In 2023, Inland Revenue introduced changes to GST-legislation that modernised record-keeping requirements, enabling businesses to maintain digital records and better integrate e-invoicing into their compliance processes. Specifically, the taxable-supply record rules were updated to reflect electronic workflows and support the transition from paper-based documentation to digital documentation.
At the same time, the MBIE serves as New Zealand’s designated Peppol Authority, and provides guidance, onboarding support, and accreditation for Access Points ("AP") and AP Service Providers, while also maintaining the central information hub. These measures together create the regulatory and operational backbone for e-invoicing adoption across both government and business sectors.
Electronic Invoicing Roll-Out in New Zealand: Key Milestones
2018–2022: Foundational Steps towards e-Invoicing in New Zealand
e-Invoicing adoption in New Zealand began in the late 2010’s through the Trans-Tasman cooperation and the implementation of the Network. During this period, the Ministry of Business, Innovation and Employment was established as the local Peppol Authority, providing oversight, guidance, and support for the adoption of the framework. Central public agencies were progressively brought on board, and by 1 March 2022, all central agencies were expected to be capable of receiving e-invoices via Peppol.
Late 2024: Policy Strengthening for e-Invoicing Compliance
On 5 November 2024, the New Zealand Government updated rules to expand e-invoicing requirements across a wider set of agencies. These changes were designed to accelerate vendor payments and provide a clearer timetable for extending e-invoicing obligations to more public agencies.
2024-2025: The Technical Migration
To harmonise international Peppol standards with A-NZ-specific requirements, the Peppol community introduced the PINT (Peppol INTernational) A-NZ Billing specification. Receiving systems were expected to support this standard from late 2024, with the mandatory use of this specification for government (B2G) e-invoicing coming into force on 15 May 2025. The phased migration plan ensures agencies and vendors have sufficient time to align their systems with the new standard.
1 January 2025 and 1 January 2026: Procurement and Payment Performance
Rule changes also tightened prompt-payment expectations. From 1 January 2025, a group of approximately 135 public authorities were required to meet faster payment targets. A further set of agencies, specifically those processing more than 2,000 domestic invoices annually, must be e-invoice capable and meet a five-business-day payment target, starting 1 January 2026. These requirements, outlined in Rule 51A and proposed Rule 44, set clear compliance timelines for agencies.
The Peppol Technical Journey: From BIS to PINT A-NZ
Peppol is a global interoperability framework and governance model designed for the exchange of electronic documents such as invoices and orders. Its rules and standards are set by OpenPeppol, while national Peppol Authorities oversee local implementation and any region-specific requirements. In New Zealand, this role is carried out by the Ministry of Business, Innovation and Employment, which provides resources, guidance, and accreditation for adoption.
Initially, Australia and New Zealand adopted a regional specification based on Peppol BIS 3.0 Billing (A-NZ BIS 3.0). However, to better align with international standards while accommodating local needs, Peppol introduced the A-NZ-specification.
Governments and major implementers in the region have since published migration timelines, requiring receiving systems to accept A-NZ standard invoices and mandating its use for all B2G invoice-sending since mid-2025. Implementers are advised to consult the official PINT A-NZ documentation for the detailed technical rules, business terms, and validation requirements that underpin this transition.
Who are the Affected Parties now, and Who’s next?
Now (post-2022): Since March 2022, ALL central government agencies in New Zealand must be able to receive e-invoices; many agencies already accept e-invoices. Suppliers to central government agencies can send e-invoices, on agreement via the Network.
From 1 Jan 2026 (rule changes): Agencies that meet volume thresholds (e.g., send/receive >2,000 domestic invoices/year) must be able to send and receive e-invoices and meet prompt-payment KPIs. This effectively brings large agencies and their vendors into the scope and drives wider market adoption. Vendors who invoice these agencies will need to support the A-NZ e-invoice format.
How e-Invoicing works in NZ (practical flow)
1. A supplier’s accounting/ERP system or e-invoicing service provider generates an e-invoice in the A-NZ format.
2. The e-invoice is sent over the Network via a certified AP / service provider* to the buyer’s AP.
3. For B2G transactions the receiving government agency’s systems validate and ingest the e-invoice. (Depending on national rules, validations can be lightweight or strict; the Network enforces envelope/transport rules while local special requirements govern content).
*To note: eezi – Powered by VATit is a Certified AP Provider by the Regulating body.
What is the Readiness Checklist for Businesses and Suppliers?
Check whether your buyers fall under the rule changes (Are they government agencies? Do they meet the invoice volume threshold?). If yes, you will likely need to send e-invoices to them.
Talk to your Peppol Access Point provider, this intermediary will convert your invoice data to the required e-invoicing format and handle the sending via the Network.
Update your invoice formats & mapping to support the A-NZ standard. This will, however, be handled by eezi-Powered by VATit as your AP-provider.
Retain records: New Zealand’s GST and record-keeping rules still require retention of taxable-supply information.
New Zealand FAQs
1. Is e-Invoicing mandatory for businesses?
Not universally. e-Invoicing in New Zealand has been driven by government rules. The immediate mandates are targeted at public agencies and suppliers to those agencies. Wider mandatory B2B requirements are not (yet) national law in the way some countries have approached universal mandates. However, the rules will effectively make e-invoicing mandatory for suppliers dealing with in-scope agencies.
2. Which electronic format should I use?
To issue valid e-invoices to New Zealand's public authorities, use PINT A-NZ (the A-NZ PINT Billing specification). The format became the mandatory billing spec for B2G transactions in the A-NZ region under the published migration timeline.
3. AP / Service provider certification:
Use an accredited AP that supports PINT A-NZ.
Final Take-aways
New Zealand’s e-invoicing mandate is moving from vision to reality, with all central agencies required to receive e-invoices since 2022 and expanded obligations set to take effect by 1 January 2026. The shift to the A-NZstandard will streamline procurement, speed up payments, and strengthen compliance. For suppliers, preparation is key and partnering with a certified provider ensures a smooth transition.
eezi – Powered by VATit, an accredited AP, offers the expertise and infrastructure to help businesses stay compliant, future-proof operations, and unlock the benefits of faster, more efficient invoicing!
