ニュージーランド

Tax Type: Goods and Services Tax (GST)

Tax Authority: Inland Revenue Department (IRD)

Current tax rates: Standard rate 15%; Reduced rate 9%; Zero rated: 0% (e.g. exports); some exemptions (financial services, residential rent)

Currency: New Zealand Dollar (NZD)

Legal archiving period: 7 years

Archive Location: Not prescribed

e-Signature required: For non Peppol B2B invoices e-Signatures can be used to prove authenticity and integrity. Not required

Model: Post audit

e-invoicing obligations: None. Use of e-invoicing is voluntary.

B2B invoicing Government Platform: N/A. MBIE promotes adoption and maintains a directory of Peppol-ready businesses, but does not operate a transaction

Invoice issuance requirements: If used, must follow PINT A-NZ Billing XML via Peppol; otherwise, standard GST taxable-supply-information rules apply (any format, incl. paper/PDF/email)

Invoice reception requirements: No mandatory e-invoice reception requirements

e-invoicing obligations:

• Mandatory in phases: central agencies must receive e-invoices since 31 March 2022;
• Agencies sending/receiving >2,000 domestic trade invoices/year must send and receive e-invoices from 1 January 2026;
• Large suppliers (revenue >NZD 33 million in each of the prior two years) must submit e-invoices to government buyers from 1 January 2027

B2G invoicing Government Platform: Peppol Network, with MBIE as New Zealand's Peppol Authority. There is no separate government clearance portal — exchange is decentralised via certified Peppol Access Points)

Invoice issuance requirements: NZBN (New Zealand Business Number) required as the routing identifier; must be sent via a certified Peppol Access Point in PINT A-NZ format

Invoice reception requirements:In-scope agencies must be able to receive e-invoices through their accounts payable system via Peppol

B2G invoice formats: PINT (Peppol INTernational) A-NZ Billing specification, mandatory since 15 May 2025 (replaced the earlier ANZ Peppol BIS 3.0)