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Australia's e-invoicing regulation timeline

View current and upcoming regulation →
Invopop support for Australia (Peppol PINT A-NZ) is work in progress. The information below is for reference. For availability and onboarding, contact us at support@invopop.com.

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Executive summary

There is no central government platform, no clearance and no real-time reporting. The Australian Taxation Office (ATO) is the Australian Peppol Authority. It sets the Australian rules for Peppol and accredits service providers, but it does not receive a copy of the invoices. The only mandate applies to government buyers, not to suppliers:
  1. Since 1 July 2022, federal government entities, called non-corporate Commonwealth entities (NCEs), must be able to receive e-invoices.
  2. The government is making eInvoicing the default for NCEs. The targets are 30% of received invoices through eInvoicing by 1 July 2026, and automated processing and sending by December 2026.
For businesses, e-invoicing is voluntary. The government consulted on a B2B mandate in 2020 and 2021, but it did not enact the results. E-invoicing does not apply to consumer sales (B2C). All invoices on the network use PINT A-NZ, the Peppol International (PINT) specification for Australia and New Zealand, in UBL 2.1. It has been mandatory since 15 May 2025. The Australian Business Number (ABN) identifies each business. The GST rate is 10%.

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Invoicing in Australia

Australia uses the standard 4-corner Peppol model. The supplier’s accredited service provider finds the buyer’s SMP through the SML. The SMP tells it which document types the buyer accepts and where to deliver them. Then it sends the invoice to the buyer’s service provider. The same flow applies to businesses and to government buyers.
1

Invoice created

The supplier’s system sends the invoice data to its service provider. The service provider builds the invoice in PINT A-NZ and validates it.
2

Look up the buyer

The service provider uses the SML to find the SMP of the buyer’s Peppol ID, usually 0151:<ABN>.
3

Buyer's access point

The SMP confirms that the buyer accepts PINT A-NZ and returns the address of the buyer’s access point.
4

Send the invoice

The service provider sends the invoice over Peppol to the buyer’s service provider.
5

Delivery receipt

The buyer’s service provider confirms delivery.
6

Deliver the invoice

The buyer’s service provider passes the invoice to the buyer. The buyer can send back a Peppol invoice response, for example accepted, rejected or paid.
E-invoicing between businesses is voluntary. A business that wants to send or receive e-invoices connects to Peppol through an accredited service provider. The ATO reports more than 400,000 businesses on the Peppol network.
Non-corporate Commonwealth entities (NCEs) must be able to receive e-invoices since 1 July 2022. Under the eInvoicing default policy, they aim to receive 30% of their invoices through Peppol by 1 July 2026. They must also process and send e-invoices automatically by December 2026. Corporate Commonwealth entities are not in scope yet. Most agencies in several states and territories, and more than 30 councils, can also receive e-invoices.An NCE must pay a correctly rendered e-invoice within 5 calendar days, when both parties use Peppol and agree to use it. Other invoices have 20 calendar days. If the NCE pays late, it pays interest to the supplier.
E-invoicing does not apply to sales to consumers. The GST tax invoice rules still apply when a customer asks for a tax invoice.

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E-reporting

Australia has no e-reporting for invoices. The Peppol network does not send invoice data to the ATO. Businesses report GST through their usual periodic returns.

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Scenarios

These scenarios show what the Australian rules allow. Invopop support for Australia is coming soon.
Send a PINT A-NZ Billing invoice over Peppol to the entity’s Peppol ID, usually 0151:<ABN>. The invoice must have a buyer reference or a purchase order reference. An NCE pays a correctly rendered e-invoice within 5 calendar days, when both parties use Peppol and agree to use it. Other invoices get a 20-day term.
E-invoicing is voluntary. If both businesses are on the Peppol network, the supplier’s service provider sends the invoice to the buyer’s service provider. If the supplier is registered for GST and issues a tax invoice, the invoice shows the supplier’s ABN and the GST amount. From a total price of $1,000, it must also show the buyer’s identity or ABN.
A foreign buyer on Peppol can receive a PINT A-NZ invoice only if its SMP accepts that document type. Check this before you send. A foreign buyer can use a Peppol ID scheme from its own country. A GST-free export uses the tax category G.
A foreign supplier can send a PINT A-NZ invoice through its own Peppol service provider. A supplier that is not registered for GST cannot issue a tax invoice. It uses the tax category O.
The buyer issues a recipient created tax invoice (RCTI) with PINT A-NZ Self-billing (urn:peppol:pint:selfbilling-1@aunz-1). RCTIs are allowed for the classes of supplies that the Commissioner determines. Service providers can choose to support PINT A-NZ Self-billing.
Send a PINT A-NZ credit note. It carries the adjustment note that the GST rules require when the price or the GST amount changes.
Each invoice line has its own tax category: S for a taxable supply (10%), Z for a GST-free supply and E for an input-taxed supply.
The invoice can use a foreign currency. It then also gives the tax accounting currency and the GST total in that currency.
A GST branch adds a 3-digit branch number to the ABN on the invoice.
The buyer’s service provider can send an Invoice Response to the supplier, for example to accept or reject the invoice. The network also carries message level responses (MLR) for technical errors.

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Regulation

Australian e-invoices use PINT A-NZ Billing (version 1.1.3), with customization ID urn:peppol:pint:billing-1@aunz-1 and profile urn:peppol:bis:billing. The earlier A-NZ Peppol BIS Billing 3.0 is no longer on the network: it was removed on 31 March 2026. Some Australian rules apply:
  • The tax scheme is GST.
  • The tax categories are S (standard, 10%), Z (GST-free), E (input-taxed), G (GST-free export) and O (supplier not registered for GST).
  • The legal entity ID of an Australian party is its ABN (scheme 0151).
  • The invoice must have a buyer reference or a purchase order reference.
  • A supplier that is not registered for GST cannot issue a tax invoice.
A tax invoice must show the supplier’s identity and ABN, what is supplied, the issue date and the GST amount. From a total price of $1,000, it must also show the buyer’s identity or ABN. PINT A-NZ can carry all of these, but each business stays responsible for the legal content.For self-billing, called a recipient created tax invoice (RCTI), the buyer issues the invoice with PINT A-NZ Self-billing (urn:peppol:pint:selfbilling-1@aunz-1). Service providers can choose to support it.
  • Non-corporate Commonwealth entities (NCEs): must receive e-invoices, and move to eInvoicing as the default by December 2026.
  • Suppliers to NCEs: no legal obligation. A correctly rendered e-invoice gets the 5-day payment term, when both parties use Peppol and agree to use it.
  • Other businesses: voluntary.
  • Consumers (B2C): out of scope.
The Australian Business Number (ABN) has 11 digits. A GST branch adds a 3-digit branch number to the ABN on the invoice.
Only a service provider that the ATO accredits can operate a Peppol access point in Australia. Accreditation covers OpenPeppol membership, a legal agreement, due diligence, security requirements and testing. Australia and New Zealand recognize each other’s accreditation.The Peppol ID of an Australian business is usually its ABN, with scheme 0151 (for example 0151:65631636556). The service provider must check the identity of each business before it registers it, for example against the Australian Business Register. No invoice-level digital signature is required.
Keep GST records, including tax invoices, for at least 5 years after the transaction. The records must be in English, or in a form that converts to English.
There are no e-invoicing penalties for suppliers, because there is no supplier mandate. A federal entity that pays an invoice late pays interest to the supplier.

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FAQ

Only for federal government buyers. Since 1 July 2022, non-corporate Commonwealth entities (NCEs) must be able to receive e-invoices. For businesses, e-invoicing is voluntary. There is no mandate for suppliers.
No. Treasury consulted on a Business eInvoicing Right in December 2021, and on a B2B mandate in 2020. The government did not enact either of them.
No. Australia uses a decentralized 4-corner Peppol network. The invoice goes from the supplier’s service provider to the buyer’s service provider. The ATO is the Australian Peppol Authority, but it does not receive the invoices. There is no clearance and no e-reporting.
PINT A-NZ Billing (version 1.1.3), in UBL 2.1, with customization ID urn:peppol:pint:billing-1@aunz-1. It is the only mandatory specification since 15 May 2025. The earlier A-NZ Peppol BIS Billing 3.0 left the network on 31 March 2026.
Usually its Australian Business Number (ABN), with scheme 0151, for example 0151:65631636556. The service provider must check the identity of each business before it registers it, for example against the Australian Business Register.
Only a service provider that the ATO accredits can operate a Peppol access point in Australia. Australia and New Zealand recognize each other’s accreditation.
No. No rule asks for an electronic signature on the invoice. The Peppol network secures the transport with the certificates of the service providers.
No. E-invoicing does not apply to sales to consumers. The GST tax invoice rules still apply when a customer asks for a tax invoice.
A buyer reference or a purchase order reference. PINT A-NZ requires one of the two. An NCE pays a correctly rendered e-invoice within 5 calendar days, when both parties use Peppol and agree to use it. Other invoices get a 20-day term.
At least 5 years after the transaction. The records must be in English, or in a form that converts to English.
No. There is no supplier mandate, so there are no e-invoicing penalties for suppliers. A federal entity that pays an invoice late pays interest to the supplier.
Invopop support for Australia is coming soon. For availability, contact us at support@invopop.com.
More available in our Australia FAQ section

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