Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Under the Tax Administration Act, companies in New Zealand must keep all accounting records, including receipts and invoices, for at least seven years.
According to Schedule 2, Clause 4 of the Contract and Commercial Law (Electronic Transactions) Regulations (CCLETR), paper or non-electronic records can be stored digitally, as long as the electronic copy:
- is a true duplicate of the original, and
- can be readily reproduced in paper form when required.
Last changed 2026-01-26