New Zealand Counts Down to Jan 1st 2026 B2G Mandate

New Zealand’s Ministry of Business, Innovation and Employment (MBIE) released the 5th edition of the Government Procurement Rules, coming into effect 1 December 2025.

 Under rules, government agencies will be required to adhere to these timelines and rules:

•  From 1 January 2026, any government agency that sends or receives more than 2,000 domestic trade invoices annually must be capable of sending and receiving electronic invoices
•  From 1 January 2027, government agencies must require large suppliers to send e-invoices. “Large suppliers” are those whose revenue, including subsidiaries, exceeds NZD 33 million (approx. €16 million) via the Peppol network using format PINT A-NZ
•  In-scope invoices are:
•  Goods and services
• Domestic transactions
• B2G 
•  There is currently no explicit fine mentioned in the rules for failing to send e-invoices, but practically, inability to send e-invoices may damage a supplier's ability to win or continue government contracts
•  Agencies will also be subject to faster payment rules. By Jan 2026 they must pay 95% of domestic e-invoices within 5 business days. Note, Government agencies are required to pay all invoices in 10 working days today

 Although this is a B2G mandate, not a full B2B one, it forms part of a broader drive toward e-invoicing adoption in New Zealand. For regular B2B transactions there are currently no plans set to mandate all businesses to issue e-invoices.

 For more information: https://www.procurement.govt.nz/government-procurement-framework/government-procurement-rules/procurement-system-requirements/einvoicing-capability/