New Zealand e-Invoicing Compliance Updates

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Invoicing in New Zealand Highlights

New Zealand’s tax compliance is managed by the Inland Revenue Department (IRD), with a GST rate of 15%. E-invoicing is voluntary under the IRD’s Peppol framework, introduced in April 2020, to enhance B2B and B2G transaction efficiency.

Requirements Snapshot

Tax Overview

Tax Type: GST (Goods and Services Tax)
Tax Authority: Inland Revenue Department (IRD)
Current tax rates: Standard: 15%, Reduced: 0%
Currency: New Zealand Dollar (NZD)

Archival Overview

Legal archiving period: 7 years
Archive Location: Not regulated (allowed under certain conditions)

e-Signature Overview

e-Signature required: Not required

Business-to-Business (B2B)

Model: No mandatory model yet
e-invoicing obligations: Expected from April 1, 2026
B2B invoicing Government Platform: Peppol
Invoice issuance requirements: Via Peppol
Invoice reception requirements: Via Peppol
B2B invoice formats: Peppol BIS

Business-to-Government (B2G)

e-invoicing obligations: Voluntary
B2G invoicing Government Platform: Peppol
Invoice issuance requirements: Via Peppol
Invoice reception requirements: Via Peppol
B2G invoice formats: Peppol BIS

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