New Zealand eInvoicing 2027: Large Suppliers Must Use Peppol

New Zealand eInvoicing 2027 in one sentence

From 1 January 2027, New Zealand government agencies must require large suppliers — entities whose revenue exceeded NZ$33 million in each of the two preceding accounting periods — to submit their invoices as Peppol e-invoices. If that describes your organisation, the decision to make now is how you will connect; the wider programme is set out in our New Zealand e-invoicing guide.

What the 2027 requirement actually says

New Zealand's e-invoicing programme is run by MBIE, the country's Peppol Authority. The rollout has two milestones. The first, on 1 January 2026, is agency-side — covered in our New Zealand government e-invoicing rules. The second, on 1 January 2027, reaches into the supply base: agencies must require large suppliers to submit e-invoices via Peppol.

This is a shift in the buying relationship. Where an agency previously accepted a PDF or a portal upload from a big supplier, it will be obliged to ask for a structured Peppol document instead.

Are you a "large supplier"?

The definition is precise: a supplier is large if the total revenue of the entity and its subsidiaries exceeded NZ$33 million in each of the two preceding accounting periods. Both prior periods must clear the line — a single bumper year does not make you large.

We work through the calculation, group revenue and edge cases in the companion article, the NZ$33 million threshold. If your group revenue is anywhere near NZ$33 million, assume you are in scope and prepare accordingly.

The decision to make now

For a large supplier, this is a procurement and integration decision, not a paperwork one:

Choose a Peppol access point. This is your on-ramp to the network. See how to choose a Peppol access point and the providers serving New Zealand.
Confirm PINT A-NZ support. New Zealand and Australia use the PINT A-NZ specialisation, which is not interchangeable with European BIS Billing 3.0. Your invoices must validate against PINT A-NZ artefacts.
Decide on the trans-Tasman angle. If you also supply Australian customers or agencies, one accredited provider can serve both markets — see trans-Tasman e-invoicing with one provider.

What "domestic trade credit" covers

The requirement is scoped to domestic trade credit: invoices in New Zealand dollars for goods or services delivered in New Zealand in the normal course of business. Cross-border and non-trade transactions sit outside it. Confirm the current rules for your specific contracts.

A readiness checklist

[ ] Check your group revenue against the NZ$33 million, two-period test.
[ ] Select a Peppol access point with PINT A-NZ support.
[ ] Register your participant identifier so agencies can route to you.
[ ] Map your ERP or billing data to PINT A-NZ.
[ ] Validate each document before sending.
[ ] Confirm which of your agency contracts are in scope.
[ ] Be live before 1 January 2027, not on the day.

How GoRoute helps

GoRoute (POP000991) is a certified Peppol Access Point and SMP, and now an ATO-accredited Australian Peppol Service Provider also pursuing New Zealand mutual accreditation with MBIE. That means one integration and one REST API can carry your PINT A-NZ invoices to New Zealand agencies and Australian buyers alike — you map your data once, validate against the correct A-NZ artefacts, and send. If you expect to meet the large-supplier test, connecting early removes payment-delay risk. Book a demo.

Sources: New Zealand Government Procurement — eInvoicing; MBIE; Peppol / OpenPeppol.

Frequently asked questions

What changes for New Zealand suppliers in 2027?

From 1 January 2027, New Zealand government agencies must require large suppliers to submit their invoices as e-invoices via the Peppol network. If you are a large supplier to a government agency, paper and PDF invoices will no longer be the accepted route and you need to be able to send structured Peppol e-invoices.

Who counts as a large supplier under the 2027 requirement?

A supplier is large if the total revenue of the entity and its subsidiaries exceeded NZ$33 million in each of the two preceding accounting periods. The test looks at both of the two prior periods, not a single year. The detailed calculation is covered in our companion article on the NZ$33 million threshold.

What does a large supplier need to do before 1 January 2027?

Confirm whether you meet the NZ$33 million test, connect to a Peppol access point, register your participant identifier so agencies can find you, map your invoice data to PINT A-NZ, and validate before sending. Doing this ahead of the deadline avoids payment delays once agencies switch on the requirement.

Is this a Peppol requirement or a different e-invoicing format?

It is Peppol. New Zealand uses the Peppol network and the PINT A-NZ specialisation jointly governed with Australia. You send a structured Peppol e-invoice through an access point, not an emailed PDF or a portal upload.

Does the 2027 requirement apply to all my invoices?

It applies to domestic trade credit invoices — invoices in New Zealand dollars for goods or services delivered in New Zealand in the normal course of business. Confirm the current rules for your specific contracts and agencies.

We already invoice private-sector customers on Peppol. Does 2027 change anything?

If you already exchange Peppol e-invoices you are most of the way there; the main additions are registering with the relevant agencies and validating against PINT A-NZ artefacts rather than European profiles. One access point can cover both your government and private-sector flows.

What happens if a large supplier is not ready by 2027?

Agencies will be required to ask for e-invoices, so a supplier that cannot send them risks slower onboarding and delayed payment. The practical answer is to be Peppol-capable well before the date rather than at it.