New Zealand e-Invoicing Compliance Updates | Tungsten Automation

<style> .responsive-heading { font-weight: bold; font-size: clamp(1.2rem, 2vw, 2rem); line-height: 1.2; margin: 1em 0; } </style> <div class="responsive-heading"> Please Try a Different Browser </div> <p>You are using an outdated browser that is not compatible with our website content. For an optimal viewing experience, please upgrade to Microsoft Edge or view our site on a different browser.</p> <p><strong>If you choose to continue using this browser, content and functionality will be limited.</strong></p>

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

Related resources