Advice for businesses trading with government

The New Zealand Government is committed to sending and receiving eInvoices from their trading partners.

The New Zealand Government backs eInvoicing

In November 2024, the New Zealand Government Procurement Rules were updated to include requirements for mandated government agencies to send and receive eInvoices by 1 January 2026. Under the rules, agencies must also pay supplier eInvoices within 5 business days. 

To exchange eInvoices with government you’ll first need accounting or invoicing software that can send and/or receive eInvoices.

To find out more about this, check here:

Sending eInvoices to government agencies relies on 2 things:

  1. The government agency’s New Zealand Business Number (NZBN ) – this ensures your eInvoices get to the right government agency.
  2. The specific invoice reference requirements for that agency.

Central government agencies invoice reference requirements (for suppliers)

Invoice reference requirements guide

It’s important to follow the relevant Central Government agency’s invoice reference requirements – it’ll help you get paid faster.

Invoice Reference Requirements for Central Government Agencies – December 2024 [PDF, 104 KB]

Receiving eInvoices from government agencies requires them to have your NZBN. This ensures their eInvoices reach you.

Government agencies eInvoicing or required to be eInvoicing

The agencies ‘required’ to implement eInvoicing, in the table below, is based on Government Procurement Rule 51. These agencies are required to implement eInvoicing by 1 January 2026.

These are subject to change, and there may be additional agencies added during 2025.

Government Agency New Zealand Business Number Current eInvoicing capability Required eInvoicing capability
Accident Compensation Corporation 9429041900253 Receive only Send and receive
Broadcasting Standards Authority 9429041899786 Send and receive
Buller District Council 9429041899960 Receive only
Children and Young People’s Commissioner         9429051441302 Send only
Christchurch City Council  9429000003339 Receive only
Civil Aviation Authority 9429041904244 Receive only Send and receive
Department of Conservation 9429000028295 Receive only Send and receive
Department of Corrections 9429041904909 Send and receive Send and receive
Department of Internal Affairs 9429041904916 Receive only Send and receive
Department of the Prime Minister and Cabinet 9429041904923 Receive only Receive only
Department of the Prime Minister and Cabinet (Crown) 9429310614300 Receive only Receive only
Education Review Office 9429041901809 Receive only Receive only
Homes and Communities - Kainga Ora 9429047717602 Receive only Receive only
Inland Revenue Department 9429041926024 Receive only Receive only
Land Information New Zealand 9429000003711 Receive only Send and receive
Ministry for Culture and Heritage 9429041908846 Receive only Receive only
Ministry for Culture and Heritage (Crown) 9429310614331 Receive only Receive only
Ministry for Regulation 9429051927295 Receive only  
Ministry for the Environment 9429041908853 Receive only Receive only
Ministry for Women 9429041908860 Receive only  
Ministry of Business, Innovation and Employment 9429000106078 Receive only Send and receive
Ministry of Business, Innovation and Employment (Crown) 9429310665692 Receive only Send and receive
Ministry of Defence 9429041908877 Receive only  
Ministry of Disabled People 9429052480102 Receive only Receive only
Ministry of Education 9429041908884 Receive only Send and receive
Ministry of Foreign Affairs and Trade 9429041908891 Receive only Receive only
Ministry of Health 9429000082440 Receive only Receive only
Ministry of Housing and Urban Development 9429047143937 Receive only Receive only
Ministry of Justice 9429041908907 Receive only Send and receive
Ministry of Social Development 9429000062299 Send and receive Receive only
Ministry of Transport 9429041908921 Receive only Receive only
National Institute of Water and Atmospheric Research Limited 9429032543292 Receive only Send and receive
New Zealand Customs Service 9429041909867 Receive only Send and receive
New Zealand Police 9429041909966 Receive only Receive only
New Zealand Qualifications Authority 9429041909980 Send and receive Send and Receive
Office for Maori Crown Relations 9429047535442 Receive only Receive only
Pamu Farms of New Zealand (Landcorp) 9429039618191 Receive only Receive only
Privacy Commissioner 9429041913161 Send and receive  
Public Service Commission 9429041921548 Receive only  
Public Service Commission (Crown) 9429310614317 Receive only  
Reserve Bank of New Zealand 9429041917886 Receive only Receive only
Serious Fraud Office 9429041915349 Receive only Receive only
Statistics NZ 9429000014489 Receive only Receive only
Te Puni Kōkiri 9429041919729 Receive only Receive only
The Treasury 9429041920244 Receive only Receive only
The Treasury (Crown) 9429310614263 Receive only Receive only
Tourism New Zealand & Qualmark (New Zealand Tourism Board) 9429041910061 Send and receive Send and receive
Waipa District Council 9429041922514 Receive only Receive only
Wellington City Council 9429000017527 Receive only Send and receive
Westland District Council 9429041923603 Receive only Receive only
WorkSafe New Zealand 9429041926437 Receive only Send and receive
Accreditation Council 9429046194077   Send and receive
AgResearch Limited 9429038966224   Receive only
Broadcasting Commission 9429041899779   Send only
Callaghan Innovation 9429042554837   Receive only
Commerce Commission 9429041904565   Receive only
Crown Infrastructure Limited 9429041769799   Receive only
Crown Infrastructure Delivery Limited - Rau Paenga 9429042193821   Receive only
Crown Law Office 9429041904718   Send only
Education New Zealand 9429041901793   Receive only
Electoral Commission 9429041901830   Receive only
Energy Efficiency and Conservation Authority 9429041901953   Receive only
Environmental Protection Authority 9429041901977   Receive only
Financial Markets Authority 9429041902356   Receive only
Fire and Emergency New Zealand 9429041909904   Receive only
Guardians of New Zealand Superannuation 9429041903469   Receive only
Health New Zealand 9429050678402   Send and receive
Health Quality & Safety Commission 9429041905340   Receive only
Heritage New Zealand 9429041907795   Receive only
Institute of Environmental Science and Research Limited 9429038992803   Send and receive
Institute of Geological and Nuclear Sciences Limited 9429038984655   Send and receive
Maritime New Zealand 9429041911594   Send and receive
Ministry for Pacific Peoples 9429041908914   Send and receive
Ministry for Primary Industries 9429000096157   Send and receive
Museum of New Zealand Te Papa Tongarewa Board 9429000025775   Send and receive
Natural Hazards Commission (T/A Earthquake Commission) 9429041901618   Receive only
New Zealand Antarctic Institute (T/A Antarctica New Zealand) 9429041909836   Receive only
New Zealand Artificial Limb Service 9429000038997   Send and receive
New Zealand Blood 9429041909843   Receive only
New Zealand Defence Force 9429041909874   Receive only
New Zealand Forest Research Institute Limited 9429038975189   Send only
New Zealand Lotteries Commission 9429000026260   Receive only
New Zealand Trade and Enterprise 9429041910078   Receive only
New Zealand Transport Agency 9429041910085   Send and receive
Oranga Tamariki - Ministry for Children 9429046196057   Receive only
Public Trust 9429037756253   Send and receive
Radio New Zealand Limited 9429039301239   Receive only
Sport New Zealand (Sport and Recreation New Zealand) 9429041926123   Receive only
Television New Zealand Limited 9429039404619   Send and receive
Tertiary Education Commission 9429041920107   Receive only
The Network for Learning Limited 9429030612860   Receive only
The New Zealand Institute for Plant and Food Research Limited 9429038983559   Receive only
Last updated: 04 April 2025