E-invoicing in New Zealand

Business-to-government (B2G) transactions will become mandatory in New Zealand from 1 January 2026. From this date, government agencies sending or receiving more than 2,000 domestic trade invoices annually must be capable of receiving and sending e-invoices through their primary accounts payable systems.

Currently, government agencies must pay 90% of all domestic trade invoices within 10 business days. By 1 January 2026, agencies must pay 95% of domestic trade e-invoices within five business days.

E-invoicing is not currently mandatory for business-to-business (B2B) transactions in New Zealand. However, it is strongly encouraged, with over 50,000 New Zealand businesses adopting e-invoicing on a voluntary basis.

For business-to-consumer (B2C) transactions, there are currently no specific e-invoicing mandates in New Zealand. However, businesses may choose to adopt e-invoicing practices to enhance efficiency and customer experience.

New Zealand does not currently require live reporting of VAT or GST through e-invoicing. However, live reporting remains a potential compliance development in New Zealand.

There are currently no specific penalties for businesses that do not adopt e-invoicing. However, as e-invoicing becomes more prevalent, noncompliant businesses may face competitive disadvantages.