New Zealand

The Ministry of Business, Innovation and Employment (MBIE) is the Peppol Authority in New Zealand. MBIE has defined specific requirements for service providers offering Access Point (AP) or Service Metadata Publisher (SMP) services in New Zealand; these are published as the Peppol Authority Specific Requirements in the OpenPeppol library.

New Zealand and Australia share a specification. In 2018 the two governments entered into the Australia and New Zealand Government Electronic Invoicing Arrangement for a common approach to eInvoicing, and in 2019 both Prime Ministers announced adoption of the Peppol Interoperability Framework. The two countries established separate Peppol Authorities with mutual recognition of accreditation.

New Zealand and Australia use the same profiles

Everything on this page about CustomizationID, document type IDs and Schematron is identical to the Australia guide. What differs is the regulatory context, the identifier scheme, and — see What GoRoute validates — the fact that GoRoute ships no New Zealand–specific pre-flight checks.

Overview

Aspect	Details
Peppol Authority	Ministry of Business, Innovation and Employment (MBIE)
Specification	PINT A-NZ Billing Process v1.1.2 (shared with Australia)
Self-billing	PINT A-NZ Self-billing Process v1.1.2 (optional specification)
Mandate status	No B2B mandate. Government Procurement Rules 36 and 44 bind agencies
Currency	NZD (New Zealand Dollar)
Tax system	GST
Participant scheme	`0088` (GLN / EAN Location Code — used for the NZBN)
Authority support	`support@nzpeppol.govt.nz`

New Zealand Government Procurement Rules

The New Zealand Government Procurement Rules (5th edition, published by MBIE) contain two rules that matter for e-invoicing. Read the framing carefully:

These rules bind government agencies, not suppliers

Rules 36 and 44 are procurement rules imposed on New Zealand government agencies. They are not statutes that bind suppliers directly. A supplier is affected through its government contracts — because an agency subject to Rule 44.2 must require its large suppliers to submit eInvoices. There is no general B2B e-invoicing mandate in New Zealand.

Rule 44 — eInvoicing capability

Quoted from the rule:

Agencies that:

receive more than 2,000 domestic trade invoices annually must be capable of receiving eInvoices through their primary accounts payable system(s)

send more than 2,000 domestic trade invoices annually must be capable of sending eInvoices through their primary accounts receivable system(s).

Agencies must require large suppliers to submit eInvoices.

The two dates in the rule:

Requirement	Date
Agencies must meet the requirements of Rule 44.1 to be eInvoice capable	by 1 January 2026
Agencies must meet the requirements of Rule 44.2 to require large suppliers to submit eInvoices	from 1 January 2027

Rule 44.2 only applies where the agency also meets the Rule 44.1.a threshold of receiving more than 2,000 domestic trade invoices annually.

"Large supplier" has the same meaning as in section 45(b) of the Financial Reporting Act 2013: an entity is large if, in each of the two preceding accounting periods, the total revenue of the entity and its subsidiaries (if any) exceeds $33 million.

Rule 36 — Prompt payment times

Quoted from the rule:

Agencies must pay 95% of:

domestic trade eInvoices within 5 business days

other domestic trade invoices within 10 business days.

Points that change how you should read that:

The payment requirement applies from the day an invoice is entered into an accounts payable system, which may differ from the date on the invoice.
It does not apply where the goods, services or works are unsatisfactory or incomplete, where the invoiced amount is in dispute, or where an invoice is incomplete or incorrectly rendered.
Agencies report domestic eInvoice and domestic trade invoice payment times to MBIE quarterly, and those figures are made publicly available.

What "domestic" means in both rules

Both rules define domestic the same way: the requested payment is in NZD, for goods or services supplied within New Zealand, by an entity that does business in New Zealand.

Out of scope for both rules: reimbursement of employee expenses; rents and leases; credit card statements, finance payments and insurance premiums; and payments made regularly under an ongoing contract that do not require an invoice, such as progress payments on a roading contract.

Identifier schemes

New Zealand Business Number (NZBN)

Scheme ID	Scheme name	Format
`0088`	EAN Location Code (GLN)	13 digits, GS1 GLN format

<cbc:EndpointID schemeID="0088">9429000000000</cbc:EndpointID>

The NZBN is a 13-digit GS1 Global Location Number, and it is addressed on the Peppol network under the existing GLN code 0088. There is no separate "NZBN scheme" in the ISO 6523 ICD code list published with the PINT A-NZ specification — 0088 is listed there as EAN Location Code.

0088 does not identify New Zealand

Unlike Australia's 0151 (AU:ABN), scheme 0088 is international. GoRoute's own reporting code maps 0088 to a placeholder country rather than to New Zealand, because a GLN can belong to a party anywhere in the world. Two consequences:

You cannot infer that a participant is a New Zealand entity from its 0088 endpoint.
GoRoute's participant-scheme-to-country inference does not recognise 0088 as New Zealand, so an NZ party's country must come from the invoice's own address fields, not from its endpoint.

Verify an NZBN against the New Zealand Business Number Register.

A-NZ Peppol profiles (PINT)

New Zealand and Australia share the Peppol International (PINT) A-NZ specialisation. GoRoute resolves receivers in both AU and NZ to these profiles.

Billing (invoice and credit note)

<cbc:CustomizationID>urn:peppol:pint:billing-1@aunz-1</cbc:CustomizationID>
<cbc:ProfileID>urn:peppol:bis:billing</cbc:ProfileID>

Document	Document type ID
Invoice	`urn:...:Invoice-2::Invoice##urn:peppol:pint:billing-1@aunz-1::2.1`
Credit Note	`urn:...:CreditNote-2::CreditNote##urn:peppol:pint:billing-1@aunz-1::2.1`

Self-billing

<cbc:CustomizationID>urn:peppol:pint:selfbilling-1@aunz-1</cbc:CustomizationID>
<cbc:ProfileID>urn:peppol:bis:selfbilling</cbc:ProfileID>

Document	Document type ID
Self-billing Invoice	`urn:...:Invoice-2::Invoice##urn:peppol:pint:selfbilling-1@aunz-1::2.1`
Self-billing Credit Note	`urn:...:CreditNote-2::CreditNote##urn:peppol:pint:selfbilling-1@aunz-1::2.1`

The A-NZ self-billing specification is optional, so confirm your counterparty's access point supports it before relying on it. GoRoute resolves A-NZ self-billing documents to the profile above; this page documents A-NZ billing validation only and makes no claim of end-to-end self-billing Schematron coverage.

Specification dates

The A-NZ specification transition dates are published on the OpenPeppol Australia country profile, and are cited here from that page because the New Zealand country profile does not restate them:

Specification	Status
A-NZ Peppol BIS Billing (invoice)	Mandatory until 15 November 2024
PINT A-NZ Billing	Mandatory from 15 November 2024
A-NZ self-billing	Optional

Tax (GST) requirements

New Zealand parties use GST as the TaxScheme ID, not VAT — the same as Australia, Singapore, India and Malaysia in GoRoute's tax-label handling.

<cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>15.00</cbc:Percent>
    <cac:TaxScheme>
        <cbc:ID>GST</cbc:ID>
    </cac:TaxScheme>
</cac:TaxCategory>

The tax category codes are the PINT A-NZ aligned list, shared with Australia:

Code	Name / description
`S`	Standard rate
`Z`	Zero rated goods
`E`	Exempt from tax
`G`	Free export item, tax not charged
`O`	Outside scope of tax

note

GoRoute does not hard-code a New Zealand GST rate. The percentage you send is the percentage that is validated for internal consistency; take the current rate from Inland Revenue, not from this page.

What GoRoute validates for a New Zealand invoice

This section describes real behaviour, traced to product source.

1. There are no New Zealand pre-flight checks

GoRoute's country-validation layer dispatches by country code to a per-country method. There are methods for Sweden, Norway, Denmark, Finland, Germany, Italy, the Netherlands, Belgium, Austria, Australia, Singapore, the United Kingdom and Oman. There is no New Zealand method.

The practical consequence:

Buyer country	Country-layer findings
Australia	Four — `COUNTRY_AU_001` … `COUNTRY_AU_004` (ABN length, ABN checksum, ABN required, non-AUD currency warning)
New Zealand	None. Zero country-layer findings are produced

New Zealand is also absent from GoRoute's country-name map and from its participant-scheme-to-country map. If you are moving an integration from AU to NZ, do not expect the NZBN to be format-checked or the currency to be flagged the way an ABN and AUD are. Nothing validates the NZBN before the document reaches Schematron.

Note also that the country layer keys on the buyer's country taken from the invoice, not on any request parameter you set.

2. Schematron is selected from the document, not from a request field

The PINT A-NZ Schematron pack is chosen by inspecting the document's cbc:CustomizationID. An ID of the form urn:peppol:pint:billing-<n>@aunz-<n> — or urn:peppol:pint:selfbilling-<n>@aunz-<n> — is detected as PINT jurisdiction aunz, and the A-NZ pack runs.

The receiver_country field of the deep-validation request body does not select the Schematron pack. Setting "receiver_country": "NZ" will not cause A-NZ validation of a document whose CustomizationID says otherwise.

3. CEN EN16931 is not run on PINT documents

For a detected PINT document, GoRoute runs the PINT A-NZ Schematron pack instead of CEN EN16931, not in addition to it — the PINT pack already incorporates the adapted EN16931 rules. So an A-NZ invoice returns PINT IBR- rule identifiers, never bare CEN BR- / BR-CO- ones.

Prefix	Covers
`IBR-nnn`	Core business rules
`IBR-CL-nn`	Code list rules
`IBR-CO-nn`	Calculation / consistency rules
`IBR-SR-nn`	Syntax and semantic restriction rules

If you receive BR- identifiers for a document you believe is PINT A-NZ, the PINT pack did not run — check your CustomizationID first.

4. Severity gate

Severity	Result
`fatal`	Reject — `is_valid: false`
`error`	Reject — `is_valid: false`
`warning`	Pass with a flag — `is_valid: true`, logged

Validating a New Zealand invoice

import requests

response = requests.post(
    "https://app.goroute.ai/peppol-api/api/v1/invoices/validate/deep",
    headers={
        "X-API-Key": "your_api_key",
        "Content-Type": "application/json",
    },
    json={
        "invoice": invoice,          # CanonicalInvoice
        "include_schematron": True,
        "receiver_country": "NZ",    # resolves the A-NZ Peppol profile
    },
)

result = response.json()
print(result["is_valid"], result["error_count"], result["schematron_version"])

Example invoice

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
    <cbc:CustomizationID>urn:peppol:pint:billing-1@aunz-1</cbc:CustomizationID>
    <cbc:ProfileID>urn:peppol:bis:billing</cbc:ProfileID>
    <cbc:ID>INV-NZ-2026-001</cbc:ID>
    <cbc:IssueDate>2026-02-06</cbc:IssueDate>
    <cbc:DueDate>2026-03-06</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>NZD</cbc:DocumentCurrencyCode>
    <cbc:BuyerReference>PO-AUNZ-2026-002</cbc:BuyerReference>

    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0088">9429000000000</cbc:EndpointID>
            <cac:PartyIdentification>
                <cbc:ID schemeID="0088">9429000000000</cbc:ID>
            </cac:PartyIdentification>
            <cac:PartyName>
                <cbc:Name>Kiwi Supplies Limited</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>12 Lambton Quay</cbc:StreetName>
                <cbc:CityName>Wellington</cbc:CityName>
                <cbc:PostalZone>6011</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>NZ</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>123456789</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>GST</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
        </cac:Party>
    </cac:AccountingSupplierParty>

    <!-- ... rest of invoice -->
</Invoice>

note

This example is a hand-checked illustration with placeholder identifiers. Nothing in the documentation pipeline validates example XML against the Schematron, so treat it as a shape reference and validate your own documents with the deep-validation endpoint above.

Key differences from Australia

Aspect	Australia	New Zealand
Peppol Authority	Australian Taxation Office (ATO)	Ministry of Business, Innovation and Employment (MBIE)
Participant scheme	`0151` (AU:ABN), country-specific	`0088` (GLN), not country-specific
Country inferred from scheme	Yes	No
GoRoute pre-flight country checks	Four (`COUNTRY_AU_001`–`COUNTRY_AU_004`)	None
Currency	AUD	NZD
Tax scheme ID	`GST`	`GST`
Specification	PINT A-NZ	PINT A-NZ (identical)

Resources

New Zealand Peppol Authority support: support@nzpeppol.govt.nz

Next steps

Australia Guide — the same profiles, a different regulator
Country Guides overview
Validation

Overview​

New Zealand Government Procurement Rules​

Rule 44 — eInvoicing capability​

Rule 36 — Prompt payment times​

What "domestic" means in both rules​

Identifier schemes​

New Zealand Business Number (NZBN)​

A-NZ Peppol profiles (PINT)​

Billing (invoice and credit note)​

Self-billing​

Specification dates​

Tax (GST) requirements​

What GoRoute validates for a New Zealand invoice​

1. There are no New Zealand pre-flight checks​

2. Schematron is selected from the document, not from a request field​

3. CEN EN16931 is not run on PINT documents​

4. Severity gate​

Validating a New Zealand invoice​

Example invoice​

Key differences from Australia​

Resources​

Next steps​

Further reading​