Regulatory updates - New Zealand
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

New Zealand to modernize the GST invoicing rules from 1 April 2023
The new framework brings about changes to the information requirements in invoices. The changes are designed to support e-invoicing and the country’s adoption of the Pan European Public Procurement Online (Peppol) framework.
Pagero accredited for Peppol in Australia and New Zealand
On 17 March 2020, Pagero was approved as a Peppol Access Point by both Australian and New Zealand Peppol authorities.
Country Specifications
E-Invoicing/CTC Model:
-B2G: Peppol
-B2B: Post-Audit
Mandatory Infrastructure:
– B2G: Peppol
– B2B: N/A
Mandatory Format:
– B2G: A-NZ Peppol BIS
– B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: Some Public authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
7 years
Archiving Abroad:
Allowed subject to derogation

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