New Zealand Peppol E-Invoicing

Overview

New Zealand operates on the PINT A-NZ (Peppol International - Australia and New Zealand) e-invoicing specification, a regional extension of the global PINT baseline format. The framework is jointly governed by Australia and New Zealand, with Inland Revenue Department (IRD) acting as the national authority for New Zealand. Invoices are delivered via the Peppol network using the EAS endpoint scheme 0088 (GS1 GLN-compatible identifiers). The standard currency is NZD, and the applicable consumption tax rate (GST) is 15%.

Mandate and Timeline

New Zealand adopted a voluntary-first approach with mandatory B2G requirements phased in from November 2022, when government agencies were required to be capable of receiving Peppol invoices. The mandate currently covers central government buyers. Suppliers transacting with the New Zealand public sector must issue PINT A-NZ invoices delivered over the Peppol network. B2B e-invoicing remains voluntary but is encouraged by IRD as part of the broader trans-Tasman digital economy strategy. The shared PINT A-NZ specification with Australia means a single integration covers both markets.

Format and Network

• Specification: PINT A-NZ BIS Billing 3.0 regional extension
• Underlying format: UBL 2.1 XML
• Network: Peppol (4-corner model)
• Endpoint scheme: 0088 (EAS / GS1 GLN)
• Authority: Inland Revenue Department (IRD)
• Tax: GST at 15% standard rate; tax code S maps to standard-rated supplies

PINT A-NZ extends EN 16931 with additional mandatory fields specific to the trans-Tasman context. Validation runs against both the core PINT ruleset and the A-NZ extension rules. All amounts are in NZD unless the invoice explicitly carries a currency code; exchange rate fields are supported for foreign-currency invoices settled in NZD.

Required Fields

Both supplier and buyer endpoint identifiers must use scheme 0088. For New Zealand government buyers, the NZBN (13-digit) is the standard identifier.

Integration Example

Send a New Zealand invoice using the Clearvo API:

curl -X POST https://api.clearvo.io/v1/invoices \
  -H "Authorization: Bearer $CLEARVO_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "country": "NZ",
    "documentType": "invoice",
    "invoiceNumber": "NZ-INV-2026-001",
    "issueDate": "2026-06-16",
    "dueDate": "2026-07-16",
    "currency": "NZD",
    "buyerReference": "PO-2026-001",
    "supplier": {
      "endpointId": "0088:9429037334921",
      "endpointSchemeId": "0088"
    },
    "buyer": {
      "endpointId": "0088:BUYERNZ001",
      "endpointSchemeId": "0088"
    },
    "lines": [
      { "description": "Software consulting", "quantity": 5, "unitPrice": 1000, "taxCode": "S", "vatRate": 15 }
    ]
  }'

Clearvo validates against PINT A-NZ rules, generates the UBL 2.1 XML, and delivers via the Peppol network in a single call.

Key Rules

• Scheme 0088 is mandatory for both supplier and buyer endpoints; other schemes are not accepted on the NZ Peppol network.
• NZBN as taxId: use the 13-digit New Zealand Business Number where available; IRD numbers are acceptable for sole traders.
• GST at 15%: all standard-rated lines must carry taxCode: "S" and vatRate: 15. Zero-rated exports use taxCode: "Z" and vatRate: 0.
• Trans-Tasman parity: the same PINT A-NZ payload structure is accepted for Australia (AU) — set country and currency accordingly; no format change required.
• No tax engine bundled: Clearvo is a developer-first transport layer. GST rate determination, exemption logic, and IRD reporting obligations remain with the issuer. The API accepts the rate you supply and embeds it verbatim in the XML output.

Related country guides

• Australia — A-NZ PINT Peppol, voluntary B2B
• Singapore — Peppol PINT SG, InvoiceNow B2G mandate
• Japan — JP PINT Peppol, qualified invoice system