New Zealand’s Phased E-Invoicing Rollout: Peppol Standard, Government-Led, Mandatory for Large B2G Suppliers 2027

• New Zealand is rolling out e-invoicing in phases, led by government procurement and using the Peppol framework, with key dates in 2026 and 2027.
• E-invoicing is voluntary for most businesses (B2B/B2C), but becomes mandatory for large suppliers to government agencies from January 1, 2027.
• The system focuses on domestic transactions, excludes cross-border invoices, and does not involve real-time reporting to tax authorities.
• Compliance is enforced through government procurement rules, with commercial consequences for non-compliance, but no direct fines outside government contracts.
• All invoices must be archived for at least 7 years for tax purposes.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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