- From 1 January 2027, New Zealand’s B2G e-invoicing mandate will require “large suppliers” to send e-invoices to government agencies that issue or receive more than 2,000 domestic trade invoices a year.
- A “large supplier” is an NZ entity that meets either: assets of the entity and subsidiaries exceed NZD 66 million in each of the two preceding accounting periods, or revenue exceeds NZD 33 million in each of the two preceding accounting periods.
- The mandate applies only to domestic trade invoices for goods or services supplied in New Zealand and paid in NZD; it excludes certain cross-border and foreign-currency transactions.
- The rules use the PEPPOL framework, meaning invoices are exchanged directly between accounting systems rather than as emailed PDFs.
- Excluded items include employee expense reimbursements, rent and lease payments, credit card statements, finance payments, insurance premiums, and regular payments under ongoing contracts where no invoice is required.
Source: taxathand.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.
