Regulatory updates - New Zealand
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
-B2G: Peppol
-B2B: Post-Audit
Mandatory Infrastructure:
– B2G: Peppol
– B2B: N/A
Mandatory Format:
– B2G: Peppol BIS AU-NZ
– B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: All Central Government agencies
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
7 years
Archiving Abroad:
Allowed subject to derogation