Advice for businesses trading with government

The New Zealand Government is committed to sending and receiving eInvoices from their trading partners.

The New Zealand Government backs eInvoicing

In November 2024, the New Zealand Government Procurement Rules were updated to include requirements for mandated government agencies to send and receive eInvoices by 1 January 2026. Under the rules, agencies must also pay supplier eInvoices within 5 business days. 

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:

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.

Central government agencies invoice reference requirements (for suppliers)

Invoice reference requirements guide

It’s important to follow the relevant Central Government agency’s invoice reference requirements – it’ll help you get paid faster.

Invoice Reference Requirements for Central Government Agencies – December 2024 [PDF, 104 KB]

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, is based on Government Procurement Rule 51. These agencies are required to implement eInvoicing by 1 January 2026.

These are subject to change, and there may be additional agencies added during 2025.

Government Agency New Zealand Business Number Current eInvoicing capability Required eInvoicing capability
Accident Compensation Corporation 9429041900253 Receive only Send and receive
Broadcasting Standards Authority 9429041899786 Send and receive  
Buller District Council 9429041899960 Receive only  
Children and Young People’s Commissioner | Mana Mokopuna 9429051441302 Send only  
Christchurch City Council  9429000003339 Receive only  
Civil Aviation Authority of New Zealand | Te Mana Rererangi Tumatanui 9429041904244 Receive only Send and receive
Department of Conservation | Te Papa Atawhai 9429000028295 Receive only Send and receive
Department of Corrections | Ara Poutama Aotearoa 9429041904909 Send and receive Send and receive
Department of Internal Affairs | Te Tari Taiwhenua 9429041904916 Receive only Send and receive
Department of the Prime Minister and Cabinet | Te Tari o Te Pirimia Me Te Komiti Matua 9429041904923 Receive only Receive only
Department of the Prime Minister and Cabinet (Crown) | Te Tari O Te Pirimia Me Te Komiti Matua 9429310614300 Receive only Receive only
Education Review Office | Te Tari Arotake Matauranga 9429041901809 Receive only Receive only
Fire and Emergency New Zealand | Whakaratonga Iwi 9429041909904 Receive only Receive only
Homes and Communities - Kainga Ora 9429047717602 Receive only Receive only
Inland Revenue Department | Te Tare Taake 9429041926024 Receive only Receive only
Land Information New Zealand | Toitu Te Whenua 9429000003711 Receive only Send and receive
Ministry for Culture and Heritage | Manatu Taonga 9429041908846 Receive only Receive only
Ministry for Culture and Heritage (Crown) 9429310614331 Receive only Receive only
Ministry for Regulation | Te Manatu Waeture 9429051927295 Receive only  
Ministry for the Environment | Manatu Mo Te Taiao 9429041908853 Receive only Receive only
Ministry for Women | Manatu Wahine 9429041908860 Receive only  
Ministry of Business, Innovation and Employment | Hikina Whakatutuki 9429000106078 Receive only Send and receive
Ministry of Business, Innovation and Employment (Crown) 9429310665692 Receive only Send and receive
Ministry of Defence | Manatu Kaupapa Waonga 9429041908877 Receive only  
Ministry of Disabled People | Whaikaha 9429052480102 Receive only Receive only
Ministry of Education | Te Tahuhu o te Matauranga 9429041908884 Receive only Send and receive
Ministry of Foreign Affairs and Trade | Manatu Aorere 9429041908891 Receive only Receive only
Ministry of Health | Manatu Hauora 9429000082440 Receive only Receive only
Ministry of Housing and Urban Development | Te Tuapapa Kura Kainga 9429047143937 Receive only Receive only
Ministry of Justice | Te Tāhū o te Ture 9429041908907 Receive only Send and receive
Ministry of Social Development | Te Manatu Whakahiato Ora 9429000062299 Send and receive Receive only
Ministry of Transport | Te Manatu Waka 9429041908921 Receive only Receive only
National Institute of Water and Atmospheric Research Limited | Taihoro Nukurangi 9429032543292 Receive only  
New Zealand Customs Service | Te Mana Arai o Aotearoa 9429041909867 Receive only Send and receive
New Zealand Police | Nga Pirihimana o Aotearoa 9429041909966 Receive only Receive only
New Zealand Qualifications Authority | Mana Tohu Matauranga o Aotearoa 9429041909980 Send and receive Send and Receive
New Zealand Tourism Board | Manaakitanga Aotearoa 9429041910061 Send and receive Send and receive
Pamu - Farms of New Zealand 9429039618191 Receive only Receive only
Privacy Commissioner | Te Mana Matapono Matatapu 9429041913161 Send and receive  
Public Service Commission | Te Kawa Mataaho 9429041921548 Receive only  
Public Service Commission (Crown) 9429310614317 Receive only  
Reserve Bank of New Zealand | Te Putea Matua 9429041917886 Receive only Receive only
Serious Fraud Office | Te Tari Hara Taware 9429041915349 Receive only Receive only
Stats NZ | Tatauranga Aotearoa 9429000014489 Receive only Receive only
Te Arawhiti | Office for Maori Crown Relations 9429047535442 Receive only Receive only
Te Puni Kokiri | Ministry of Māori Development 9429041919729 Receive only Receive only
The Treasury | Te Tai Ohanga 9429041920244 Receive only Receive only
The Treasury (Crown) 9429310614263 Receive only Receive only
Waipa District Council 9429041922514 Receive only  
Wellington City Council 9429000017527 Receive only  
Westland District Council 9429041923603 Receive only  
WorkSafe | Mahi Haumaru Aotearoa 9429041926437 Receive only Send and receive
Antarctica New Zealand 9429041909836   Receive only
Commerce Commission | Te Komohana Tauhokohoko 9429041904565   Receive only
Crown Infrastructure Delivery Limited | Rau Paenga 9429042193821   Receive only
Crown Law Office | Te Tari Ture o te Karauna 9429041904718   Send only
Education New Zealand | Manapou ki te Ao 9429041901793   Receive only
Electoral Commission | Te Kaitiaki Take Kowhiri 9429041901830   Receive only
Energy Efficiency and Conservation Authority | Te Tari Tiaki Pungao 9429041901953   Receive only
Environmental Protection Authority | Te Mana Rauhi Taiao 9429041901977   Receive only
Financial Markets Authority | Te Mana Tatai Hokohoko 9429041902356   Receive only
Guardians of New Zealand Superannuation | Te Kaitiaki Tahua Penihana Kaumatua o Aotearoa 9429041903469   Receive only
Health New Zealand | Te Whatu Ora 9429050678402   Send and receive
Health Quality and Safety Commission New Zealand | Te Tahu Hauora 9429041905340   Receive only
Heritage New Zealand | Pouhere Taonga 9429041907795   Receive only
Institute of Environmental Science and Research Limited | He Putaiao, He Tangata 9429038992803   Send and receive
International Accreditation New Zealand | Tohu Matatau Aotearoa 9429046194077   Send and receive
Maritime New Zealand | No Te Rere Moana Aotearoa 9429041911594   Send and receive
Ministry for Pacific Peoples | Te Manatu mo nga Iwi o te Moana-nui-a-Kiwa 9429041908914   Send and receive
Ministry for Primary Industries | Manatu Ahu Matua 9429000096157   Send and receive
Museum of New Zealand Te Papa Tongarewa Board 9429000025775   Send and receive
Natural Hazards Commission | Toka Tu Ake 9429041901618   Receive only
New Zealand Artificial Limb Service | Peke Waihanga 9429000038997   Send and receive
New Zealand Blood Service | Te Ratonga Toto o Aotearoa 9429041909843   Receive only
New Zealand Defence Force | Te Ope Katua o Aotearoa 9429041909874   Receive only
New Zealand Lotteries Commission 9429000026260   Receive only
New Zealand on Air | Irirangi Te Motu 9429041899779   Send only
New Zealand Trade and Enterprise | Te Taurapa Tuhono 9429041910078   Receive only
New Zealand Transport Agency | Waka Kotahi 9429041910085   Send and receive
Oranga Tamariki | Ministry for Children 9429046196057   Receive only
Public Trust 9429037756253   Send and receive
Radio New Zealand Limited 9429039301239   Receive only
Sport New Zealand | Ihi Aotearoa 9429041926123   Receive only
Television New Zealand Limited | Te Reo Tataki 9429039404619   Send and receive
Tertiary Education Commission | Te Amorangi Matuaranga Matua 9429041920107   Receive only
The Network for Learning Limited 9429030612860   Receive only
Last updated: 04 April 2025