Regulatory updates - New Zealand

On October 9, 2025, the Ministry of Business, Innovation and Employment (MBIE) announced the publication of the approved fifth edition of the Government Procurement Rules, which will take effect on December 1, 2025.   

The key updates concerning Business to Government (B2G) e-invoicing include: 

• Agencies sending and/or receiving more than 2,000 domestic trade invoices annually must be capable of sending and/or receiving e-invoices through their system(s); and 

• Agencies must require large suppliers, entities whose total revenue, including subsidiaries, exceeds 33 million NZD (approximately 16.3 million EUR) in each of the two preceding accounting periods, to submit e-invoices. 

The implementation timeline specifies two key dates: 

• January 1, 2026: Agencies must meet the requirements to have e-invoice capabilities; and 

• January 1, 2027: Agencies must require large suppliers to submit e-invoices via the Peppol Network. 

Electronic B2G invoicing allows faster payments 

Currently, agencies must pay at least 90% of domestic trade e-invoices within 5 business days and other domestic trade invoices within 10 business days. From January 1, 2026, the target increases to 95%. Additionally, suppliers to government agencies must give their subcontractors payment terms no less favorable than those the suppliers receive from the agencies. 

The New Zealand Government Procurement and Property (NZGP) will provide guidance and events to assist agencies and other Rule users with implementation. 

Following the fifth edition of New Zealand Government procurement rules, a public consultation has been open until April 8, 2025.

The Government Procurement Rules outline the standards of good practice for government procurement in New Zealand. Public procurement in the country is shaped by five principles, the Government Procurement Charter, and is supported by the Government Procurement Rules.

Concerning e-invoicing, rule number 44 proposes that public agencies sending and/or receiving more than 2,000 domestic trade invoices annually must be capable of processing e-invoices through their systems. Additionally, they must require large suppliers to submit e-invoices.

If this proposal is accepted, public agencies must meet the requirement by January 1, 2026.

Peppol released updates to its specifications and validation documents, including A-NZ Invoice and Self-Billing specifications v. 1.0.12, PINT A-NZ v1.1.0, and Peppol BIS Billing v3.0.18.

The changes include alignment with the latest Peppol BIS Billing version, updates to code lists and validation artefacts, and new compliance rules for sender/receiver identifiers in the Peppol Business Message Envelope (SBDH).

Updated guidance documents are available to facilitate the implementation of these changes, particularly in Australia and New Zealand.

Learn more about the recent updates here.