New Zealand eInvoicing: Peppol, MBIE and the 2026–2027 Rollout

New Zealand e-invoicing in one sentence

New Zealand e-invoicing is the exchange of structured invoices over the Peppol network in the PINT A-NZ format, governed by MBIE as the Peppol Authority, with government agencies onboarded from 2026 and large suppliers required to comply from 2027. It is a trans-Tasman programme, shared with Australia.

If you need the network fundamentals first, what a Peppol Access Point is explains the four-corner model everything below runs on.

MBIE and the Peppol network

MBIE — the Ministry of Business, Innovation and Employment — is New Zealand's Peppol Authority. It governs the network locally, oversees service providers, and, together with the Australian Taxation Office (ATO), maintains the shared PINT A-NZ format. Businesses connect through a Peppol access point, not directly, and the same standard reaches Australia — the basis of the trans-Tasman approach.

PINT A-NZ: the format

New Zealand invoices use PINT A-NZ, the Australia-New Zealand specialisation of Peppol BIS Billing 3.0. It is jointly governed by MBIE and the ATO and is not interchangeable with European BIS Billing — validate against PINT A-NZ artefacts. The distinction is covered in Peppol vs PINT.

The 2026–2027 rollout

The programme is anchored in government procurement, phased by rule:

Date	Rule
1 Jan 2026	Agencies sending/receiving more than 2,000 domestic trade invoices per year must be capable of e-invoicing via Peppol; agencies aim to pay 95% of domestic e-invoices within 5 business days.
1 Jan 2027	Agencies must require large suppliers to submit e-invoices via Peppol.

The underlying 5th edition Government Procurement Rules were published 9 October 2025 and took effect 1 December 2025. The agency-side detail is in New Zealand government e-invoicing.

Who counts as a large supplier

From 1 January 2027, the obligation reaches large suppliers. 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 buying decision for those suppliers is in New Zealand e-invoicing 2027, and exactly how the test is calculated is in the NZ$33 million threshold.

What is in scope

The scope is domestic trade credit: invoices in NZD for goods or services delivered in New Zealand in the normal course of business. International invoices and non-trade transactions sit outside the current rules. Confirm the current rules for your situation, as procurement policy is periodically updated.

Are you in scope?

[ ] Do you invoice New Zealand government agencies?
[ ] Are your invoices domestic trade credit in NZD?
[ ] Might you meet the large-supplier test from 2027?
[ ] Can you connect through a Peppol access point that supports PINT A-NZ?
[ ] Do you validate against PINT A-NZ artefacts before sending?

To act on any of this, see how to send einvoices to NZ agencies and choosing a Peppol service provider in New Zealand.

How GoRoute helps

GoRoute (POP000991) is a certified Peppol Access Point and SMP, ISO/IEC 27001:2022 and ISO 22301:2019 certified, and now an ATO-accredited Australian Peppol Service Provider with testbed conformance passed for PINT A-NZ Billing and A-NZ self-billing. Because New Zealand and Australia share PINT A-NZ, one integration can cover both, and we are pursuing New Zealand mutual accreditation with MBIE. You map your data once and we validate and deliver through a single REST API. Book a demo.

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

Frequently asked questions

What is e-invoicing in New Zealand?

E-invoicing in New Zealand is the direct, system-to-system exchange of structured invoices over the Peppol network, rather than PDFs or paper. It is governed by MBIE as the Peppol Authority and uses the PINT A-NZ format shared with Australia. Government agencies are being brought onto the network first, followed by large suppliers.

Is New Zealand e-invoicing based on Peppol?

Yes. New Zealand uses the Peppol four-corner network and the PINT A-NZ specialisation of Peppol BIS Billing 3.0, jointly governed with Australia. Businesses connect through a Peppol access point rather than exchanging invoices directly.

Who is the Peppol Authority in New Zealand?

MBIE, the Ministry of Business, Innovation and Employment, is New Zealand's Peppol Authority. It governs the network locally and, with the Australian Taxation Office, maintains the PINT A-NZ specialisation used across the trans-Tasman.

When does e-invoicing become mandatory in New Zealand?

From 1 January 2026, government agencies sending or receiving more than 2,000 domestic trade invoices a year must be capable of e-invoicing via Peppol. From 1 January 2027, agencies must require large suppliers to submit e-invoices via Peppol. Confirm the current rules for your situation.

What format does New Zealand use for e-invoices?

New Zealand uses PINT A-NZ, the Australia-New Zealand specialisation of Peppol BIS Billing 3.0, jointly governed by MBIE and the ATO. It is not interchangeable with European BIS Billing, so documents must be validated against PINT A-NZ artefacts.

What is a large supplier under the 2027 rule?

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. From 1 January 2027, agencies must require such suppliers to submit e-invoices via Peppol.

What is in scope for New Zealand e-invoicing?

The scope is domestic trade credit — invoices in NZD for goods or services delivered in New Zealand in the normal course of business. The rollout centres on government procurement, with agencies onboarded first and large suppliers following.