New Zealand — Peppol e-invoicing via MBIE
Peppol PINT A-NZ · MBIE Peppol Authority · NZ$33m supplier mandate Jan 2027 — regulator: Ministry of Business, Innovation and Employment (MBIE). Facts last refreshed: 2026-05-05.
POST /v1/documents/send.
TL;DR
- MBIE is New Zealand's Peppol Authority; central-government agencies have had to receive Peppol e-invoices since March 2022.
- From 1 Jan 2026, agencies handling > 2,000 domestic trade invoices/year must also send Peppol e-invoices.
- From 1 Jan 2027, large suppliers (revenue > NZ$33 m in each of the previous two years) must invoice government via Peppol.
- Format: PINT A-NZ (joint AU–NZ CIUS, mandatory since 15 May 2025; legacy A-NZ BIS deprecated).
- Mandated agencies must pay 95% of Peppol invoices within 5 business days — strong commercial incentive.
Deadlines
| Date | Who | What |
|---|---|---|
| 2022-03-31 | Central government agencies | Mandatory to receive Peppol e-invoices. |
| 2025-05-15 | All Peppol senders | Migration to PINT A-NZ; legacy A-NZ BIS deprecated. |
| 2026-01-01 | Agencies handling > 2,000 invoices/yr | Must also send Peppol e-invoices; pay 95% within 5 business days. |
| 2027-01-01 | Suppliers with revenue > NZ$33 m (last 2 yrs) | Must invoice government via Peppol. |
Background
New Zealand and Australia jointly run Peppol in the region — same CIUS (PINT A-NZ), aligned timelines, single trans-Tasman registry. MBIE is the NZ Peppol Authority and accredits Access Points for the New Zealand domain.
Phase 1 (2022) made central-government agencies receive-capable. Phase 2 (1 January 2026) makes the larger agencies send-capable and obliges them to pay Peppol invoices in 5 business days — a strong commercial pull factor for suppliers. Phase 3 (1 January 2027) flips the obligation onto large suppliers: revenue > NZ$33 m for two consecutive years means you must bill central government over Peppol.
There is no B2B mandate and no central CTC. Peppol delivery is pure 4-corner; MBIE does not receive a copy. Since May 2025, sending invoices in the legacy A-NZ Peppol BIS 3.0 has been removed — only PINT A-NZ is accepted on the network.
Format profile
- PINT A-NZ on UBL 2.1 — joint AU–NZ CIUS.
- Seller and buyer NZBN (New Zealand Business Number, 13 digits) used as Peppol participant ID under scheme
0088. - GST registration number required for GST-registered sellers (8 digits).
- Government B2G uses agency-issued purchase order in
BuyerReference.
Required fields
-
seller.nzbnstring (13 digits)required
NZ Business Number; used as Peppol participant ID.
-
seller.gstNumberstring (8 digits)required for GST-registered
NZ GST number — required to claim GST on the invoice.
-
buyerReferencestringrequired for B2G
Agency-issued purchase order; required to qualify for the 5-day payment SLA.
Public sector (B2G)
| Hub | Peppol identifier scheme | Lookup |
|---|---|---|
| Central government agencies via Peppol | 0088: | https://www.mbie.govt.nz/business-and-employment/business/digital-transformation/einvoicing |
Mandated agencies are listed on the MBIE eInvoicing register. Agencies handling > 2,000 invoices/yr must pay 95% of Peppol invoices within 5 business days.
B2B reporting / clearance
No central B2B reporting hub — pure transmission only.
Error codes
Generic Peppol BIS schematron error codes apply (BR-*, EN16931-*); no country-specific overlays.
Testing in sandbox
| What you want to test | How |
|---|---|
| New Zealand happy path | Sender NZBN 9429000000000, recipient any NZBN in Flowie sandbox. |
FAQ
Is the legacy A-NZ Peppol BIS still accepted?
No — sending in legacy A-NZ BIS was removed on 15 May 2025. PINT A-NZ is the only supported specification on the network.
References
Primary sources (government / regulator / standards body):
- MBIE · eInvoicing — New Zealand Peppol Authority.
- OpenPeppol · New Zealand profile — PINT A-NZ Peppol profile.
- Inland Revenue NZ — Tax authority.
Industry analyses (vendor trackers — useful for cross-referencing):
- vatcalc · New Zealand B2G boost — Industry analysis — 2026/2027 mandate.