ModelPeppol 4-corner · MBIE is the New Zealand Peppol Authority. No clearance or tax reporting; obligations sit in the Government Procurement Rules.
Required formatPINT A-NZ Billing v1.1.2 (21 Nov 2025) — shared specification with Australia
TimelineGovt agencies live Jan 2026 · large suppliers by Jan 2027
Who is in scope
Government agencies subject to the Government Procurement Rules (100+ agencies), and — from 1 Jan 2027, indirectly — their large domestic suppliers (> NZ$33m revenue in each of the two preceding accounting periods). International suppliers and international invoices are excluded. Voluntary for B2B generally; ~114,000 NZ businesses are registered to receive e-invoices.
Key dates
31 Mar 2022All central government agencies required to be able to receive Peppol e-invoices (17 ready at Jul 2022, remainder through the following 12 months)
1 Jan 2025First tranche of the Nov 2024 rules: agencies pay 90% of domestic trade invoices within 10 business days
1 Dec 2025Government Procurement Rules, Fifth Edition take effect (announced 10 Oct 2025) — carry the e-invoicing and prompt-payment obligations below
1 Jan 2026Mandated agencies must have e-invoicing send AND receive capability (agencies processing 2,000+ domestic invoices a year); pay 95% of e-invoices within 5 business days and 95% of other domestic trade invoices within 10 business days; quarterly payment-time reporting to MBIE, published publicly
1 Jan 2027Agencies must require their LARGE suppliers (annual revenue > NZ$33 million in each of the two preceding accounting periods, including subsidiaries; domestic suppliers only) to send e-invoices
What practitioners get burned by
The NZ obligation is procurement law, not tax law — it does not appear in IRD guidance and teams looking only at revenue authorities will miss it entirely. The large-supplier trigger is a two-year test (>NZ$33m in EACH of the two preceding accounting periods, group-inclusive), so a single strong year does not catch you and a single weak year does not release you. The 5-business-day payment rule is a genuine commercial incentive to be Peppol-enabled: e-invoices get paid twice as fast as PDF.
Sources
4 of 4 are primary sources.
Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
