Advice for businesses trading with government

The New Zealand Government backs eInvoicing

Under the New Zealand Government Procurement Rules mandated government agencies are required to send and receive domestic trade eInvoices. Agencies are also expected to pay supplier eInvoices within 5 business days.

 Additionally, government agencies are required to:

• Ensure suppliers pay subcontractors on government contracts on terms no less favourable than those they receive from government.
• From 1 January 2027, ensure large suppliers send eInvoices. Large supplier has the same meaning as in section 45(b) of the Financial Reporting Act 2013 and is defined as large if in each of the 2 preceding accounting periods the total revenue of the entity and its subsidiaries (if any) exceeds $33 million.

Section 45 of the Financial Reporting Act 2013(external link) — New Zealand Legislation

Government Procurement Rule 44: eInvoicing capability(external link) — NZ Government Procurement

Government Procurement Rule 36: Prompt payment times(external link) — NZ Government Procurement

Specific advice for large suppliers to government

If you are a large supplier to government, start preparing to implement Peppol eInvoicing capability. 

The January 2027 requirement is expected to be applied through procurement and contract management processes. Large suppliers can expect government agencies to:

• Include eInvoicing expectations in procurement documentation.
• Discuss eInvoicing readiness during contract negotiations.
• Introduce eInvoicing requirements when contracts are renewed, retendered or significant contract variations occur.
• Once implemented, transition to eInvoicing upon mutual agreement between supplier to agencies.

eInvoicing requirements will not be retrospectively applied to existing contracts.

This means 1 January 2027 is not a hard deadline requiring every large supplier to be immediately capable of sending Peppol eInvoices. Rather, agencies are expected to work with you to incorporate the requirement through the procurement and contracting activities over time.

Peppol eInvoicing capability can provide benefits beyond government. Once set up, you can also use the same capability to send eInvoices to your other business customers. It is increasingly becoming part of modern digital business infrastructure and may support invoicing with your other trading partners, helping maximise the return on your investment in Peppol eInvoicing over time.

Exchanging eInvoices with government

To exchange eInvoices with government you’ll first need accounting or invoicing software that can send and/or receive eInvoices.

To find out more about this, check here:

• Advice for small and medium businesses
• Advice for large business
• Advice for government agencies

Sending eInvoices to government agencies relies on 2 things:

1. The government agency’s New Zealand Business Number (NZBN) – this ensures your eInvoices get to the right government agency.
2. The specific invoice reference requirements for that agency.

Government agencies invoice reference requirements (for suppliers)

Receiving eInvoices from government agencies requires them to have your NZBN. This ensures their eInvoices reach you.

Government agencies eInvoicing or required to be eInvoicing

The agencies ‘required’ to implement eInvoicing, in the table below, as based on Government Procurement Rule 44. These agencies are required to implement eInvoicing by 1 January 2026.

These are subject to change, and there may be additional agencies added.