| eInvoicing sends structured invoice data between a supplier’s and a buyer’s systems through the Peppol network. It can reduce manual entry and emailed-PDF handling. Invoice approval, supplier checks and payment controls still matter. |
For a New Zealand business, getting started with eInvoicing means checking software capability, NZBN details and whether trading partners can send or receive. Government contracts can add specific requirements, so check those before planning the rollout.
Take an illustrative example. A supplier emails a PDF invoice, and someone with access to the mailbox changes the bank account before it reaches your accounts team. Nothing looks wrong, so it is paid. An invoice exchanged as structured data through Peppol does not travel through that mailbox, although the checks on bank details and approval still apply.
This guide explains how eInvoicing differs from a PDF, how Peppol and the NZBN fit together, what the government rules require, how to receive and send, what it does not fix and what affects cost.
What is eInvoicing, and how is it different from a PDF?
An eInvoice is an invoice sent as labelled data the receiving system can read. Supplier details, invoice number, dates, line items, GST, totals and payment terms arrive as named fields. A PDF has to be read by a person or a scanning tool and then keyed in.
| Step | Emailed PDF | eInvoice through Peppol |
|---|---|---|
| Delivery | Email to an inbox | Access point to access point |
| Data entry | Read, scanned or keyed | Arrives as structured fields |
| Interception | Mailbox can be compromised | Emailed-PDF route removed for that invoice |
| Approval | Your normal process | Still your process, set in your software |
Structured data can reduce re-keying, but it does not automatically match an invoice to a purchase order, validate a purchase or authorise payment. Those outcomes depend on the receiving software and how its workflow is set up. Supporting attachments, such as a timesheet, can travel with an eInvoice.
How is eInvoicing different from EDI?
Large organisations have exchanged invoices as data for years through electronic data interchange, or EDI, which needs a separate arrangement with each trading partner. Peppol replaces those one-off links with a shared network, so a business connected through one access point can exchange with other registered participants. That makes eInvoicing practical for smaller businesses as well.
What standard does an eInvoice use?
New Zealand and Australia share a specification called PINT A-NZ, the trans-Tasman version of the Peppol International billing specification. It sets which fields an invoice carries and how they are written, so software on either side of the Tasman reads the same document the same way. It matters mainly to whoever connects a bespoke system.
How do Peppol, access points and the NZBN fit together?
Each business connects to the Peppol network through an access point, and the NZBN tells the network where to deliver. The supplier’s software hands the invoice to its access point, which sends it to the buyer’s access point, which passes it into the buyer’s system. This is called the four-corner model.
- Peppol. The framework and network New Zealand and Australia use for eInvoicing, with MBIE as the New Zealand Peppol Authority
- Access point. An accredited provider that connects a business to the network, which may be built into an accounting subscription
- NZBN. The New Zealand Business Number, which acts as the eInvoicing address rather than an email address
- Your software. Where invoices are created, received, reviewed, approved or rejected
Built-in capability can still use an access point behind the scenes. If your platform has no connection, a specialist provider, connector or portal can supply one. Ask any provider how it handles your invoice data and what it charges.
Illustrative. Many accounting platforms include the access point in the subscription.
What do the government eInvoicing rules require?
The rules apply to government agencies covered by the Government Procurement Rules, not to every business. Rule 44 sets eInvoicing capability for agencies and, from 2027, a requirement for large suppliers. Rule 36 sets payment times. Councils and other organisations may have their own arrangements.
| Rule | What it requires | Who it applies to |
|---|---|---|
| Rule 44, capability | By 1 January 2026, receive eInvoices if the agency receives more than 2,000 domestic trade invoices a year, and send them if it sends more than 2,000 | Covered agencies, each direction tested separately |
| Rule 44, large suppliers | Require large suppliers to submit eInvoices from 1 January 2027 | Agencies above the receiving threshold, introduced through contracting |
| Rule 36, payment times | 95 percent of domestic trade eInvoices paid within 5 business days, other invoices within 10 | Covered agencies, from entry into accounts payable |
| Rule 36, subcontractors | Suppliers pass on payment terms no less favourable to subcontractors | Suppliers on government contracts |
What changes for large suppliers in 2027?
From 1 January 2027, covered government agencies must introduce eInvoicing requirements for large suppliers through procurement and contracting. A large supplier is one whose revenue, together with its subsidiaries, exceeded $33 million in each of the two preceding accounting periods. MBIE’s advice for businesses trading with government says the requirement will not be applied retrospectively to existing contracts and that 1 January 2027 is not a hard deadline for every large supplier. Check the requirement in your tender or contract and agree the transition with the agency.
Size alone does not create a government-contract obligation, and a private customer’s purchasing terms are a separate question from procurement rules. Subcontractors may still be asked to send eInvoices where a customer’s contract requires it.
Will a government eInvoice be paid within five business days?
No. Covered agencies must pay 95 percent of eligible domestic trade eInvoices within five business days of entry into their accounts payable system. Incorrect, incomplete or disputed invoices, and goods or services that are unsatisfactory or incomplete, fall outside the payment-time requirement. Correct references and complete invoice information still matter, so follow each agency’s invoice reference requirements.
Which government agencies can receive eInvoices?
MBIE publishes a list of agencies with each agency’s NZBN and whether it can send, receive or both. Check the list, and the agency’s reference requirements, before your first government eInvoice. The list changes as agencies are added.
Is eInvoicing mandatory in New Zealand?
There is no general requirement for every private business to send or receive eInvoices. A government contract or a customer’s own terms can create a specific obligation, so check the buyer and the contract rather than assuming either way.
How do you set up eInvoicing?
Treat receiving from suppliers and sending to customers as separate checks. Receiving first is a sensible rollout choice, but it is not a requirement for sending, and a send-only business may not appear in the receiver directory. Start with one trading partner on each side before expanding.
Confirm your software
Check the product and version, whether it supports sending, receiving or both, and any provider charges.
Check your NZBN
Check your NZBN and registration details, apply if needed and complete the provider’s identity checks.
Enable receiving
Turn on receiving where supported, test a receipt and tell selected suppliers your NZBN.
Check a customer can receive
Confirm the customer’s NZBN, purchase order and reference requirements before sending.
Send one invoice
Confirm it arrives and is processed, and check it is not also being sent by email.
Name an owner for exceptions
Agree who handles rejections, credits, corrections and trading partners who cannot exchange yet.
Illustrative. Receiving first is a sensible rollout choice, not a requirement for sending.
MBIE’s setup guidance for small and medium businesses covers the same steps, including checking which customers are registered to receive.
What can you check this week?
Open your accounting software and check whether it can receive eInvoices and whether that is switched on. Check your NZBN details are current. Then list your ten largest customers and suppliers and note which are government agencies or have asked for eInvoices, so you know where to start.
Do you need different accounting software?
Not necessarily. MBIE lists software with send-only, receive-only and send-and-receive capability, including free portals for businesses with few invoices. A supported connection or suitable portal can be enough, and replacement software should solve a wider business need. Where a bespoke or older system needs a connection, that is business software integration work. If you are reviewing software for wider reasons, see our business management software.
Does eInvoicing stop invoice fraud?
eInvoicing reduces the risk of an emailed invoice being intercepted or altered. It does not replace your checks on the supplier, the goods or services, the bank details and the payment approval. Network identity checks are not proof that the purchase or the payment details are legitimate.
- Supplier checks. Confirm new suppliers and unexpected invoices before paying them
- Bank-detail changes. Verify any change through a trusted contact route, not the channel the request arrived on
- Approval controls. Keep a second approver for payments above an agreed amount
- Account access. Protect access to the accounting platform and finance mailboxes
Emailed invoices remain for trading partners not yet on the network, so email controls still matter. Our guide to email security best practices covers those.
Can someone send a fake eInvoice?
It is harder than sending a fake email, because the sender has to be a registered participant reached through an accredited access point, and MBIE describes sender and receiver validation and audit logs on the network. A registered sender can still issue an invoice for goods you did not order, so the same approval and verification checks apply.
What happens when an eInvoice fails or arrives twice?
An invoice sent to a customer who cannot receive returns as a failed delivery, so keep an agreed alternative for that customer. A duplicate can occur when the same invoice is also emailed, so stop the email copy once the customer confirms receipt. Rejections and credits need a named owner.
What does eInvoicing not fix?
It delivers the invoice faster and in a usable format. Everything after delivery remains a business process with people in it.
- Approval delays. A slow approval queue stays slow with better input data
- Payment terms. A customer on 60-day terms still pays on its terms unless a rule or contract says otherwise
- Other systems. Connecting a ledger to job management or payroll is separate integration work
- Industry platforms. Systems that issue their own invoices need their own assessment, as with freight software
Related changes sit alongside it: open banking moves bank data on a customer’s instruction, and electronic signatures cover signing the agreement.
What does eInvoicing cost?
eInvoicing can be included in some accounting plans and portals, but the full cost depends on your software, any access point or connector, data cleanup, testing and ongoing exception handling. Separate the capability from the work needed to use it well.
| Cost area | What to clarify |
|---|---|
| Software capability | Whether your current plan sends, receives or both, and any transaction limits |
| Access point or connector | Whether one is needed and how its charges scale with volume |
| Data cleanup | Customer and supplier records, NZBNs and reference requirements |
| Setup and testing | Enabling receiving, the first invoices and any integration work |
| Ongoing handling | Failed deliveries, rejections, credits and new trading partners |
Ask for any quote in NZD with GST treatment, scope and date stated. The benefit comes from less manual handling and fewer errors, and depends on how many of your invoices move to the network and how much work it removes.
How can Exodesk help?
Exodesk has supported New Zealand businesses since 1989. Today, our Christchurch and Dunedin teams support businesses nationwide. We can check which systems you use, whether you want to send, receive or both, and what is not working, then scope integration where it is needed. Accounting practices can also see our accounting IT support, and our business software work covers the wider finance workflow.
NEXT STEP
Discuss your eInvoicing setup
Tell us which systems you use, whether you want to send, receive or both, and what is not working. We can check the setup and scope any integration needed.
Frequently Asked Questions
Does emailing a PDF count as eInvoicing?
No. In the New Zealand Peppol context, eInvoicing exchanges structured invoice data that the receiving system can process. A PDF attachment alone is not that structured exchange, although an eInvoice can still carry supporting attachments.
Is eInvoicing mandatory for every New Zealand business?
There is no general requirement for every private business to use it. Government procurement rules and individual customer contracts can create specific obligations. Check the buyer, your contract and the relevant rule rather than assuming business size alone decides it.
What changes for large government suppliers in 2027?
From 1 January 2027, covered agencies must introduce eInvoicing requirements for large suppliers through procurement and contracting. MBIE says the change is not applied retrospectively to existing contracts and is not a blanket readiness deadline for every large supplier. Confirm the transition with the agency.
Will a government eInvoice be paid within five days?
No. The rule covers 95 percent of eligible domestic trade eInvoices within five business days of entry into the accounts payable system. Incomplete, incorrect or disputed invoices and problems with the supply can fall outside that payment-time requirement.
Do we need different accounting software?
Not necessarily. Check the exact product, version, direction of exchange and provider terms. Your current system may support it, or a suitable portal or connector may be enough, and a full software replacement should solve a wider business need.
How do suppliers send eInvoices to us?
Set up receiving through your chosen provider, complete the required checks and give suppliers your NZBN. They need a supported way to send. Test a receipt and confirm how staff review, approve or reject it before moving more suppliers over.
How do we send eInvoices to customers?
Use a supported sending service. Check the customer can receive, confirm its NZBN and required references, and verify the first invoice arrives correctly. Keep an agreed alternative for customers who cannot receive.
Does eInvoicing eliminate invoice fraud?
No. It reduces exposure to emailed-PDF interception for invoices exchanged over the network. Keep supplier verification, separate checks on bank-detail changes and payment approval, and investigate unexpected invoices before paying them.
Is eInvoicing free?
Some software plans and portals include sending or receiving without an extra charge. That does not mean every provider, connector, setup project or support arrangement is free. Confirm the specific product, transaction limits and ongoing work before deciding.
What is an NZBN and why does eInvoicing need one?
The New Zealand Business Number is the identifier the network uses to route an eInvoice to the right business. Check your own NZBN details before you register to receive, and apply for one if your business does not have it. Registration is free on the NZBN website.
Can a Christchurch or Dunedin business get help with eInvoicing?
Yes. Exodesk has supported New Zealand businesses since 1989, and our Christchurch and Dunedin teams support businesses nationwide. We can help check your software, plan receiving and sending, and scope integration work where a system needs a connection.
Contact us or call 0800 396 337 to talk about eInvoicing.
