Skip to main content

🇳🇿 New Zealand - Invoicing Specifications (Peppol / PINT A-NZ)

Status: 🟡 Voluntary B2B | 🟢 Mandatory B2G (Emission & Reception) Authority: MBIE (Ministry of Business, Innovation and Employment) Standard: Peppol PINT A-NZ (since May 2025)

1. Context & Roadmap

New Zealand works closely with Australia to implement the Trans-Tasman e-invoicing framework. Crucial Distinction:

  • B2G Emission: As of Jan 1, 2026, Government Agencies processing >2000 invoices/year MUST be able to send and receive e-invoices.
  • Payment Target: Agencies must pay e-invoices within 5 working days.
  • Standard: Moved from BIS Billing 3.0 to PINT A-NZ to align with global standards.
DateScopeObligation
ActiveB2G (Central)Central agencies must receive e-invoices.
Jan 1, 2026B2G (High Volume)Agencies >2k invoices/yr must Send & Receive via Peppol.
Jan 1, 2027Large SuppliersSuppliers with turnover > $33M NZD must send e-invoices to Gov.

2. Technical Workflow (Peppol Only)

New Zealand relies entirely on the Peppol Network.

sequenceDiagram
    participant S as Invoicerr
    participant SMP as SMP (Directory)
    participant AP as Access Point
    participant R as Receiver (Gov/Private)
    
    Note over S: 1. Lookup
    S->>SMP: Query ID 0088:[NZBN]
    SMP-->>S: Receiver found?
    
    alt Receiver Found
        Note over S: 2. Send PINT
        S->>AP: Send XML (PINT A-NZ)
        AP->>R: Route via Peppol Network
    else Receiver Not Found
        Note over S: Fallback
        S->>R: Send PDF via Email
    end

🧱 Key Components

  1. PINT A-NZ: The XML standard. (Identical to Australia's PINT implementation).
  2. NZBN (New Zealand Business Number): The unique 13-digit identifier for all businesses.
  3. MBIE: The Peppol Authority managing the framework.

3. Data Standards & Identifiers

A. Identifiers (ICD 0088)

  • NZBN: 13 digits (e.g., 9429030000000).
  • Peppol Scheme: 0088.
  • Correct Endpoint ID: 0088:9429030000000.

B. Critical Fields

  • GST: Standard rate is 15%. Code S. Zero-rated is Z.
  • Buyer Reference: Mandatory for B2G (Purchase Order).
  • Payment Terms: Crucial to ensure the 5-day payment promise.

4. Implementation Checklist

  • Peppol Engine: Use PINT A-NZ (same engine as Australia).
  • NZBN Lookup: Implement a lookup using the MBIE API to find a client's NZBN by name.
  • Prefix Logic: Hardcode 0088 prefix for NZ clients.
  • PO Field: Mandatory for B2G clients.

5. Resources