E-invoicing in New Zealand
B2G transactions
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.
B2B transactions
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.
B2C transactions
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.
Live reporting in New Zealand
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.
Noncompliance penalties 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.
Other resources
Learn the basics, how it can help your business, and how to adapt.
Discover the Avalara solution for global e-invoicing compliance.
Hear about the latest e-invoicing mandates and discover how you can stay ahead of changes.
