E-Invoicing in New Zealand: Complete Guide

E-Invoicing in New Zealand: Understanding the Peppol Framework

New Zealand is actively promoting the adoption of e-invoicing as part of its broader digital transformation of business and government procurement processes. By replacing traditional invoices sent as PDFs or paper documents with structured electronic invoices, businesses can exchange invoice data directly between accounting systems.

To support this transition, New Zealand has adopted the Peppol network as the infrastructure for exchanging electronic invoices. This enables businesses and public sector organisations to send and receive invoices using standardised formats that can be processed automatically.

For companies trading with New Zealand organisations, connecting to the Peppol network is becoming increasingly important. Through its Peppol connectivity services, Marosa enables businesses to exchange structured electronic invoices securely and efficiently with partners in New Zealand.

The New Zealand E-Invoicing Framework

New Zealand introduced e-invoicing to improve productivity, reduce administrative costs, and streamline payment processes for businesses and government agencies. Electronic invoices allow data to move directly between the supplier’s accounting system and the buyer’s system, eliminating the need for manual data entry.

The New Zealand government supports e-invoicing through a framework built on the Peppol network, which enables the secure exchange of structured electronic documents between organisations.

Although e-invoicing is currently voluntary for most businesses, the government is actively encouraging organisations to adopt the framework in order to improve efficiency and reduce payment delays.

Discover the implementation status of mandatory e-invoicing in Europe.

Government Initiatives and Upcoming B2G E-Invoicing Mandate

The New Zealand government has taken several steps to promote the adoption of electronic invoicing as part of its broader strategy to modernise procurement and improve the efficiency of transactions between businesses and public sector organisations.

A major development was confirmed in October 2025, when the Ministry of Business, Innovation and Employment (MBIE) announced the publication of the fifth edition of the Government Procurement Rules, approved by Cabinet and entering into force on 1 December 2025. These updated rules introduce new requirements aimed at accelerating the adoption of Business-to-Government (B2G) e-invoicing.

Under the new framework, government agencies that send or receive more than 2,000 domestic trade invoices annually must ensure their systems are capable of sending and receiving e-invoices. These capabilities must be in place by 1 January 2026.

The rules also introduce an obligation for large suppliers to submit invoices electronically when dealing with government agencies. Companies classified as large suppliers—those with total revenue exceeding NZD 33 million across the previous two accounting periods—will be required to submit invoices through the Peppol network.

The implementation timeline includes two key milestones:

• 1 January 2026: Certain Government agencies must have the capability to send and receive electronic invoices.
• 1 January 2027: Agencies must require large suppliers to submit invoices electronically via the Peppol network.

By January 2027, B2G e-invoicing becomes mandatory for large suppliers.

Find the new requirement under Rule 44 of the Procurement Rules. These measures aim to accelerate the adoption of structured e-invoicing across the public sector supply chain. Electronic invoicing also supports faster payment practices. Currently, government agencies aim to pay at least 90% of domestic trade e-invoices within five business days, compared with ten business days for other invoices. From 1 January 2026, the target for paying electronic invoices will increase to 95% within five business days.

The government has also introduced measures to support fair payment practices across supply chains. Suppliers receiving payments from government agencies must provide payment terms to subcontractors that are no less favourable than the terms they receive from the government.

These developments mark an important step toward wider adoption of electronic invoicing in New Zealand and reinforce the role of the Peppol network as the national infrastructure for B2G invoice exchange.

Peppol as the Core Infrastructure for E-Invoicing

The Peppol network serves as the technical backbone of New Zealand’s electronic invoicing ecosystem. In October 2019, the Ministry of Business, Innovation and Employment (MBIE) became a Peppol Authority. Peppol is an international infrastructure that allows organisations to exchange electronic business documents, including invoices, through a secure and standardised framework.

With Peppol, invoice data is transmitted directly between the accounting or ERP systems of trading partners. This eliminates the need to manually process invoice information, reducing errors and improving operational efficiency.

To exchange invoices through the Peppol network, businesses must connect through a Peppol Access Point provider. These providers ensure that electronic documents are transmitted securely and comply with the required technical specifications.

Because Peppol is used internationally, businesses connected to the network can exchange electronic invoices not only within New Zealand but also with organisations in other jurisdictions that use the same infrastructure.

How Marosa Supports Peppol E-Invoicing in New Zealand

Businesses that wish to adopt e-invoicing in New Zealand must connect to the Peppol network through an authorised service provider.

Marosa provides organisations with the ability to exchange e-invoices through the Peppol network, enabling businesses to send and receive structured invoices with trading partners in New Zealand.

Through Marosa’s Peppol-enabled solution, businesses can:

• Send and receive structured electronic invoices through the Peppol network
• Integrate e-invoicing capabilities into existing ERP or accounting systems
• Exchange invoices securely with New Zealand government agencies and businesses
• Reduce manual data entry and automate invoice processing workflows

For multinational companies operating across multiple jurisdictions, connecting to the Peppol network also supports cross-border electronic invoicing with other countries that use the same framework.

Preparing for the Future of Digital Invoicing in New Zealand

New Zealand’s approach to e-invoicing reflects a broader global shift toward the digitalisation of financial and procurement processes. By encouraging businesses and government entities to exchange structured electronic invoices, the country aims to improve productivity and streamline payment processes.

Although e-invoicing adoption is currently voluntary, participation in the Peppol network continues to grow as organisations recognise the operational benefits of automated invoicing.

Businesses that adopt Peppol-based e-invoicing solutions today can streamline their invoicing workflows and prepare for the continued expansion of digital invoicing across the New Zealand economy. Through its Peppol connectivity services, Marosa helps organisations exchange electronic invoices securely and efficiently with partners in New Zealand and internationally.