First step toward B2B and B2C PEPPOL-based e-invoicing.
New Zealand is set to adopt mandatory Business to Government electronic invoicing from 31 March 2022. This is based on PEPPOL BIS Billing 3.0. Businesses must have and New Zealand tax Business Number, and then be accredited on the PEPPOL access point. No digital signature is required.
This is ahead of Australian e-invoicing, from July 2022 for B2G. The New Zealand and Australian governments have committed to a joint approach to eInvoicing. This began back in 2018 via the Government Electronic Invoicing Arrangement
Pan-European Public Procurement Online (PEPPOL)
PEPPOL is an international non-governmental organisation which has developed a harmonised protocol and technical specifications for e-Procurement between governments and businesses. PEPPOL, which started in the EU, has been adopted by 38 countries.
This includes the exchange of electronic invoice via access points that connect businesses to the Peppol network and help them exchange invoices with there trading partners. PEPPOL is not a platform in itself; it is the agreed technical specifications, standards, agreements and on-boarding processes for businesses to adopt to ensure efficient electronic exchange of procurement documents, including:
- e-Advance Shipping Notes
- Message Level Responses, etc.
Asia Pacific e-invoicing
|Country||Date||Comments (click for details)|
|Australia||Jul 2023||PEPPOL-based e-invoicing with no govt intervention B2B|
|China||Jan 2023||Special e-fapiao VAT invoice being piloted with 2023 full implementation|
|India||Oct 2020||B2B pre-clearance with separate B2C; completed Apr 2021|
|Indonesia||Jul 2015||e-Factur Pajak electronic invoicing|
|Japan||Oct 2023||Tax qualified invoices|
|Kazakhstan||Jan 2017||e-invoicing IS ESF|
|New Zealand||Mar 2022||B2G PEPPOL-based e-invoicing|
|Philippines||Jul 2021||2022 pilot of e-invoices; to follow South Korea model|
|South Korea||2011||Near real-time invoice reporting|
|Taiwan||2017||Electronic GUI invoices; non-residents since 2020|
|Vietnam||Nov 2021||Pre-clearance B2B verification code e-invoice|