Managing Electronic Documents in New Zealand
As a customer in New Zealand, you can send electronic documents either by email (as attached files) or through the PEPPOL eDelivery Network. To promote the general adoption of PEPPOL, the authorities in New Zealand mandate that all public authorities must be able to receive electronic documents through the PEPPOL eDelivery Network.
In New Zealand, the A-NZ standard (a variant of the Peppol BIS 3.0 Billing standard) has transitioned to the PINT A-NZ Billing standard. Australia and New Zealand are collectively introducing the PINT A-NZ format, replacing ANZ Peppol BIS 3.0 in stages:
- 15 November 2024 - the PINT A-NZ specification becomes compulsory, and Peppol service providers must support its transmission.
- 15 May 2025 - the current A-NZ specification is no longer maintained.
B2B regulations are not in place yet, but local region governments are in the process of implementing electronic invoicing.
Important
To start sending electronic invoices, you need to acquire NZBNs (New Zealand business numbers) from your buyers and integrate them into your bookkeeping system. NZBNs are unique identifiers for all NZ businesses, and facilitate smoother communication and interaction. Eventually, NZBNs will replace other identifiers, like the company registration number – becoming the primary means for businesses to engage with each other and government agencies.
The table below outlines the current regulatory states and future outlooks for B2G, B2B, and B2C (business-to-consumer) sectors.
| Transaction type | Current regulatory | Regulatory outlook |
|---|---|---|
| B2G | Electronic invoicing has been possible since 2018, but it's not mandatory yet. Supported by Document CaptureNot supported by Document Output. | Format changed in 15 November 2024 to PINT A-NZ Billing. Transport platform remained the same. Since 15 May 2025, the PINT A-NZ format is mandatory – and the ANZ Peppol BIS 3.0 format is no longer maintained. |
| B2B | Electronic invoicing is possible using Peppol eDelivery. Supported by Document Capture. Not supported by Document Output. | The government has proposed a non-regulatory approach to promote the use of electronic invoicing. However, no specific timeline has been set for its implementation yet. |
| B2C | No legislation is in place. | No changes are expected. |
Additional information
The A-NZ Peppol BIS Billing 3.0 (Invoice) format was mandatory until November 2024. Since then, it's been replaced by PINT A-NZ Billing. This format is intended to be the base for Peppol countries outside the EU, but it includes A-NZ adaptations.
In February 2024, the government announced plans to boost the use of electronic invoicing. This initiative involves making it mandatory for government organizations to send and receive electronic invoices. The government proposed faster payment processes to encourage this shift towards electronic invoicing.