- New Zealand is rolling out e-invoicing in phases, led by government procurement and using the Peppol framework, with key requirements in 2026 and 2027.
- E-invoicing is voluntary for B2B and B2C transactions, but becomes mandatory for large suppliers to government agencies from January 1, 2027.
- The system focuses on domestic invoices, excludes cross-border transactions, and does not involve real-time reporting to tax authorities.
- Non-compliance mainly affects eligibility for government contracts rather than incurring direct fines.
- 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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