Executive summary
Australia and New Zealand share a uniquely harmonized approach to e-invoicing. Both countries have adopted the Peppol network and developed a joint invoice profile — PINT A-NZ — that works across both jurisdictions. This trans-Tasman alignment means businesses operating in either country use the same format and network, with built-in interoperability across all Peppol-connected jurisdictions worldwide. In Australia, federal government entities must receive e-invoices since 1 July 2022, and B2B e-invoicing is voluntary. The shared PINT A-NZ profile positions Oceania as one of the most interoperable regions globally, connecting directly to the Peppol networks in Europe and Asia-Pacific.Common standards and formats
Both countries use the same format and network infrastructure, making Oceania the most internally harmonized e-invoicing region.
PINT A-NZ (Peppol International Invoice — Australia/New Zealand) is a localized adaptation of the Peppol international invoice specification. It is based on OASIS UBL 2.1 XML with specific extensions for Australian and New Zealand tax requirements, including GST handling and local business identifiers (ABN in Australia, NZBN in New Zealand).
Compliance model
Oceania follows the decentralized Peppol exchange model. Businesses connect to the Peppol network through certified Access Points and exchange invoices directly. There is no government clearance step — invoices do not require tax authority approval before reaching the buyer. As the mandates mature, both countries may introduce a reporting layer (such as a five-corner model where the tax authority receives a copy of each transaction), but the current framework focuses on establishing the Peppol exchange infrastructure first.Key dates
Invopop support for Peppol PINT A-NZ in Australia is work in progress. Support for New Zealand is coming soon.
