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. The region is still in the early stages of e-invoicing adoption, with both countries expected to formalize mandates during 2026. 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.| Country | Format | Network | Status |
|---|---|---|---|
| Australia | Peppol PINT A-NZ | Peppol | Emerging — expected 2026 |
| New Zealand | Peppol PINT A-NZ | Peppol | Emerging — expected 2026 |
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
| Country | Milestone |
|---|---|
| Australia | Peppol PINT A-NZ support expected — Q1 2026 |
| New Zealand | Peppol PINT A-NZ support expected — Q1 2026 |
