New Zealand to Mandate B2G E-Invoicing for Large Suppliers

New Zealand is taking a significant step in its public sector digitalization by mandating electronic invoicing for its largest suppliers. This new rule is part of the fifth edition of the Government Procurement Rules and aims to streamline and modernize transactions with government agencies.

Who and When?

The mandate will apply to "large suppliers", defined as businesses with a total annual revenue exceeding NZD $33 million in each of the two previous accounting periods.

These suppliers will be required to send e-invoices for all B2G transactions starting from January 1, 2027.

The Peppol Network is Key

To ensure standardization and security, all mandated e-invoices must be transmitted through the Peppol Network.

In preparation for this change, government agencies are also required to have the systems and capability to receive and process Peppol e-invoices by January 1, 2026, a full year ahead of the supplier deadline. This ensures the public sector is ready for a smooth transition when the mandate takes effect.

There’s more you should know about e-invoicing in New Zealand – learn more about the new and upcoming regulations.