New Zealand — Peppol eInvoicing

New Zealand joined OpenPeppol in late 2019 jointly with Australia through the Trans-Tasman arrangement, under MBIE governance. There is no issuance mandate yet; public agencies are strongly encouraged to receive, and the private sector adopts progressively.

Regulatory timeline

• 4 September 2002 — Electronic Transactions Act 2002. Legal recognition of electronic records, equivalence with paper.
• 25 February 2019 — Trans-Tasman e-Invoicing Arrangement. Bilateral AU-NZ agreement to jointly adopt PEPPOL.
• 30 October 2019 — MBIE becomes NZ Peppol Authority. OpenPeppol membership and publication of the Access Point accreditation framework in New Zealand.
• 3 March 2020 — Launch of einvoicing.govt.nz portal. Official information site for businesses and public agencies.
• 22 May 2020 — Publication of Peppol BIS Billing 3.0 AU-NZ Customisation. ANZ profile adapted to AU and NZ GST, ABN and NZBN identifiers, local terminology.
• 27 May 2022 — 5-day payment policy for central agencies. Government Procurement Rules — GovNZ agencies must pay Peppol invoices within 5 business days (Treasury Circular 22/06).
• 5 February 2024 — Switch to Peppol PINT. The NZ Peppol Authority encourages the transition from Peppol BIS Billing 3.0 to the international PINT profile, with the aunz-1 sub-profile.
• 2025-2026 — B2B consultation. MBIE consults on a possible B2B receive mandate and progressive alignment with ViDA (Europe) and SAF-T (OECD); no deadline set.

Technical schema

The recommended format is the Peppol PINT aunz-1 profile, which consolidates the former AU-NZ customisations into the Peppol International Invoice standard. Distinctive elements:

• PINT CustomizationID: urn:peppol:pint:billing-1@aunz-1.
• EndpointID scheme: 0088 (GS1 GLN for NZBN). The NZBN is a 13-digit GLN; it carries country prefix 9429.
• DocumentCurrencyCode: NZD (New Zealand dollar).
• TaxCategory: GST at 15% (standard rate), zero-rated, or out of scope.

Peppol PINT NZ example:

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:peppol:pint:billing-1@aunz-1</cbc:CustomizationID>
  <cbc:ProfileID>urn:peppol:bis:billing</cbc:ProfileID>
  <cbc:ID>INV-NZ-2026-0042</cbc:ID>
  <cbc:IssueDate>2026-05-16</cbc:IssueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>NZD</cbc:DocumentCurrencyCode>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0088">9429000000018</cbc:EndpointID>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Ediverse Demo Ltd</cbc:RegistrationName>
        <cbc:CompanyID schemeID="0088">9429000000018</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>123456789</cbc:CompanyID>
        <cac:TaxScheme><cbc:ID>GST</cbc:ID></cac:TaxScheme>
      </cac:PartyTaxScheme>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0088">9429000000025</cbc:EndpointID>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>NZ Government Agency Demo</cbc:RegistrationName>
        <cbc:CompanyID schemeID="0088">9429000000025</cbc:CompanyID>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="NZD">150.00</cbc:TaxAmount>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:PayableAmount currencyID="NZD">1150.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
</Invoice>

Submission flow

The flow follows the four-corner Peppol model: the supplier hands off at the outbound Access Point (AP), which resolves the recipient's SMP via the PEPPOL SML, then transmits via AS4 to the inbound AP which delivers to the recipient agency or business.

┌──────────────┐    ┌──────────────────┐    ┌──────────────┐
│ NZ supplier  │───>│ Peppol AP        │───>│ NZ agency /  │
│ (ERP)        │UBL │ (Xero, Storecove,│UBL │ business     │
│              │PINT│ MYOB, Datacom…)  │PINT│ (gateway)    │
└──────────────┘    └─────────┬────────┘    └──────────────┘
                              │
                              ▼
                ┌──────────────────────────┐
                │ Peppol SML / SMP lookup  │  ← NZBN scheme 0088
                │ + synchronous MLR ack    │     within seconds
                └──────────────────────────┘

Accredited NZ Access Points include Xero, MYOB, Datacom, Storecove, Pagero, Link4. IRD published an adoption guide in 2022 to align ERPs on Peppol invoicing and myIR reporting.

Validation

• MBIE — eInvoicing portal: einvoicing.govt.nz.
• NZBN registry: nzbn.govt.nz — search by name or GLN.
• IRD — eInvoicing: ird.govt.nz — for GST reporting via myIR.
• Peppol PINT aunz validator: itb.ec.europa.eu/invoice/upload.

Common pitfalls

1. NZBN vs ABN. Although the AU-NZ arrangement shares the aunz-1 profile, the identifiers remain distinct: scheme 0151 for AU ABN, scheme 0088 (GS1 GLN) for NZBN. Mixing them in a message bound for a Trans-Tasman partner causes an SMP discovery error.
2. GST 15% — Standard vs Zero-rated distinction. NZ GST is 15% (standard). But some operations (exports, certain international financial services) are zero-rated, not exempt. The technical distinction in cac:TaxCategory (S vs Z) impacts deductibility.
3. aunz-1 profile ≠ strict Australian profile. The aunz-1 profile covers both countries, but a handful of Schematron rules distinguish NZBN/ABN, GST 15%/10%, and regional addresses. An AP pushing an NZ invoice in strict AU format is rejected by Schematron.
4. No mandate — but incentives. Many buyers assume a mandatory B2G receive mandate. It is a procurement policy (Treasury Circular 22/06), not a law. An agency may technically refuse Peppol and accept PDFs, but will not pay within 5 days.
5. Electronic Transactions Act vs Tax Administration Act. The 2002 Act gives legal validity to the electronic invoice, but tax retention obligations (7 years in NZ via Tax Administration Act 1994 s.22) remain independent of Peppol transport. Storing the signed XML in an immutable archive is essential for IRD audits.

Cross-links

• PEPPOL — adopted network.
• EN 16931 — underlying semantic norm of the aunz-1 profile.
• UBL 2.1 — XML syntax.
• Australia — Trans-Tasman partner.
• Official sources: einvoicing.govt.nz, mbie.govt.nz, ird.govt.nz, nzbn.govt.nz.