Compliance questions
Is e-invoicing mandatory in Australia?
Is e-invoicing mandatory in Australia?
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.
Is the Business eInvoicing Right (BER) in force?
Is the Business eInvoicing Right (BER) in force?
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.
Does the ATO receive a copy of my invoices?
Does the ATO receive a copy of my invoices?
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.
Which format do Australian e-invoices use?
Which format do Australian e-invoices use?
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.What is the Peppol ID of an Australian business?
What is the Peppol ID of an Australian business?
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.Who can send and receive e-invoices on the Australian network?
Who can send and receive e-invoices on the Australian network?
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.
Do I need a digital signature on the invoice?
Do I need a digital signature on the invoice?
No. No rule asks for an electronic signature on the invoice. The Peppol network secures the transport with the certificates of the service providers.
Does e-invoicing apply to consumer (B2C) sales?
Does e-invoicing apply to consumer (B2C) sales?
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.
What does a federal government buyer need on the invoice?
What does a federal government buyer need on the 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.
How long must I keep my invoices?
How long must I keep my invoices?
At least 5 years after the transaction. The records must be in English, or in a form that converts to English.
Are there penalties for not using e-invoicing?
Are there penalties for not using e-invoicing?
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.
Does Invopop support e-invoicing in Australia?
Does Invopop support e-invoicing in Australia?
Invopop support for Australia is coming soon. For availability, contact us at support@invopop.com.
Participate in our community
Ask and answer questions about Australia’s regulation →