What is New Zealand's Peppol e-invoicing network?
Effective: 2021-03-26 · Authority: IRD (Inland Revenue Department)
New Zealand operates a Peppol-based e-invoicing network jointly governed with Australia under the A-NZ CIUS (Australia-New Zealand Core Invoice Usage Specification). IRD (Inland Revenue Department) serves as New Zealand's Peppol Authority. All New Zealand government agencies have been encouraged to receive Peppol e-invoices since 2021.
How is the New Zealand GST number used in Peppol?
New Zealand businesses use their GST (Goods and Services Tax) registration number as their Peppol participant identifier. The NZBN (New Zealand Business Number) is also used for business identification in A-NZ CIUS invoices. IRD manages the NZ Peppol Authority and registers Access Points.
Frequently Asked Questions
- Is Peppol e-invoicing mandatory for New Zealand private sector?
- Peppol e-invoicing is not mandatory for NZ private sector B2B. The government has adopted Peppol for government invoice reception and encourages private sector adoption. NZ businesses trading with Australian companies benefit from the shared A-NZ CIUS for cross-Tasman invoice exchange.
- What is New Zealand's GST rate and how does it appear on invoices?
- New Zealand's GST rate is 15 percent. GST-registered businesses must include the GST registration number, taxable supply amount, GST amount, and total on tax invoices. Simplified invoices are permitted for supplies under NZD 1,000.
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