Skip to main content

Log in with RealMe

To access the Procurement online service, you need a RealMe login. If you've used a RealMe login somewhere else, you can use it here too. If you don't already have a username and password, just select "Log in" and choose to create one.

What's RealMe?

To log in to this service you need a RealMe login.

This service uses RealMe login to secure and protect your personal information.

RealMe login is a service from the New Zealand government that includes a single login, letting you use one username and password to access a wide range of services online.

Find out more at www.realme.govt.nz.

Rule 44:
eInvoicing capability

Primary requirement

  1. Agencies that:
    1. receive more than 2,000 domestic trade invoices annually must be capable of receiving eInvoices through their primary accounts payable system(s)
    2. send more than 2,000 domestic trade invoices annually must be capable of sending eInvoices through their primary accounts receivable system(s).
  2. Agencies must require large suppliers to submit eInvoices.

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 by 1 January 2027.

More information

eInvoicing resources

You can find eInvoicing information and resources specific to government agencies on the MBIE eInvoicing page.

Advice for government agencies – eInvoicing

If you use a finance platform that requires an Access Point Provider to enable eInvoicing, there is an open government syndicated panel.

Government open syndicated agreement: PEPPOL capabilities and associated services

Types of invoices that Rule 44 applies to

The requirement only applies to invoices related to domestic trade credit that are received or sent by an agency in the ordinary course of its business.

Types of payments that are out of scope

Requests for payment that are out of scope include:

  • reimbursement of employee expenses
  • rents and leases
  • credit card statements, finance payments, and insurance premiums
  • payments made regularly as part of an ongoing contract, which don’t require an invoice, such as progress payments on a roading contract.

Requests for payment in these contexts are not considered invoices for the purposes of the Procurement Rule. Including them would skew payment time reporting and add unnecessary complexity.

Definitions for purposes of this rule

Domestic means that the requested payment is in $NZD, for goods or services supplied within New Zealand, by an entity that does business in New Zealand.

Electronic invoicing (eInvoicing) is the direct exchange of digital invoice information between a supplier’s and a buyer’s software or systems using the secure Peppol (Pan-European Public Procurement Online) network and common standard. The New Zealand and Australian governments have committed to a joint approach to eInvoicing using Peppol, a global standardised framework that enables businesses exchange procurement documents electronically.

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

Ordinary course of business means that, for the agency making payment, the invoice is usual or otherwise unremarkable (that is, invoices of that type would be processed regularly, using the standard accounts payable process). This excludes invoices that are so significant that extraordinary checks and approvals are required (for example, payments for significant infrastructure).

Trade credit is where there is agreement for a delay between supply of goods or services and payment for those goods or services. In other words, the good or service needs to have already been provided (to the required standard and quantity).

Top