New Zealand government agencies must require Peppol eInvoices from large suppliers from 1 January 2027 (Procurement Rule 44.2)

What changed in detail

Rule 44 of New Zealand’s Government Procurement Rules deals with eInvoicing capability. Under Rule 44.2, government agencies must require large suppliers to submit eInvoices from 1 January 2027. eInvoicing, for this rule, means the direct exchange of invoice data between supplier and buyer systems over the Peppol network.

The requirement applies only to agencies that receive more than 2,000 domestic trade invoices a year. A large supplier has the meaning in section 45(b) of the Financial Reporting Act 2013: an entity whose total revenue, together with its subsidiaries, exceeded NZD 33 million in each of the two preceding accounting periods.

The rule covers invoices for domestic trade credit received in the ordinary course of business. Employee expense reimbursements, rents and leases, credit card statements, finance payments, insurance premiums and regular contract payments that need no invoice are out of scope.

The rule binds government agencies as buyers. It is not a GST Act requirement on suppliers generally.

What it means

Suppliers feel the rule through their government customers: an agency in scope will ask a large supplier to send invoices through Peppol from 1 January 2027. Large suppliers that invoice New Zealand government agencies should confirm their accounting software or Access Point Provider can send Peppol eInvoices before then. Suppliers below the revenue threshold are not covered by Rule 44.2.