EInvoicing in Australia with Peppol and PINT A-NZ

Australia and New Zealand joined Peppol together in 2019, so Australian suppliers reach buyers in Auckland or Tokyo on one network. The Australian Taxation Office (ATO) runs it as the Australian Peppol Authority, yet never sees the invoices. EInvoicing in Australia is a delivery network, not a tax clearance system.

B2B eInvoicing is voluntary in Australia. Since July 1, 2022, non-corporate Commonwealth entities (NCEs) must be able to receive Peppol e-invoices. They must reach 30% of all invoices received by July 1, 2026 and automate processing and sending by December 2026. Suppliers have no legal duty to e-invoice, but eligible e-invoices to NCEs are paid within 5 calendar days.

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Latest news

The ATO updated its eInvoicing by default guidance on October 13, 2026, making eInvoicing the default channel for NCE procurement invoices. Expect agencies to ask suppliers for Peppol invoices.

NCEs were to reach 30% of all invoices received by July 1, 2026 and must automate processing and sending by December 2026. Their quarterly reports on the ATO government page also cover e-invoices sent. A-NZ Peppol BIS Billing 3.0 has been invalid since March 31, 2026, per the Service Provider Forum minutes.

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What is eInvoicing and why has Australia adopted it?

EInvoicing is the exchange of structured invoice data between seller and buyer software. Australia adopted it to speed up payments, cut manual entry and reduce invoice scams.

It uses the Peppol 4-corner model. The supplier's access point (an accredited Peppol service provider) validates and sends the invoice, and the buyer's access point receives it. The ATO receives no copies, unlike clearance models.

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The evolution of eInvoicing in Australia

• 2019: Australia and New Zealand join Peppol together, with the ATO as the Australian Peppol Authority.
• July 1, 2022: NCEs must be able to receive Peppol e-invoices, as the ATO's guide to receiving eInvoices confirms.
• November 15, 2024: PINT A-NZ Billing becomes mandatory.
• March 31, 2026: A-NZ Peppol BIS Billing 3.0 is removed from the network.
• July 1 and December 2026: NCEs reach 30% of all invoices received, then automate processing and sending, per the eInvoicing by default guidance.

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B2G eInvoicing in Australia

B2G eInvoicing is mandatory on the receiving side only. Since July 1, 2022, every NCE must be able to receive Peppol e-invoices. Corporate Commonwealth entities are encouraged, not required.

Suppliers have no legal duty to send e-invoices. Under the Supplier Pay On-Time policy, eligible e-invoices are paid within 5 calendar days, against 20 calendar days for other invoices.

The ATO government page counts more than 300 state, territory and local government users, and most Tasmanian Government agencies can receive e-invoices. Suppliers should register on Peppol now, find the agency in the Peppol Directory and attach timesheets to the e-invoice.

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B2B eInvoicing in Australia

B2B eInvoicing is voluntary. Treasury's Business eInvoicing Right consultation ran from December 15, 2021 to February 25, 2022. Its phased right to request e-invoices, large businesses first, was never enacted. No B2B mandate has been announced.

Australian Peppol registrations passed 400,000 during 2025. To join:

1. Choose an accredited provider: connect your software to a Peppol access point.
2. Register your ABN: most participants use the ABN with scheme 0151 as their Peppol ID.
3. Map to PINT A-NZ: issue UBL XML invoices and credit notes with the seller's ABN and GST data.
4. Test and find partners: validate sample files, then look up buyers through the SMP (service metadata publisher).

PINT A-NZ Self-billing is optional for service providers.

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B2C eInvoicing in Australia

B2C eInvoicing is not mandatory, as Peppol covers business and government exchanges only. Consumers who ask still receive a regular GST tax invoice, and PDFs or emailed invoices are not e-invoices.

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E-reporting and VAT compliance

Australia has periodic tax reporting through monthly or quarterly business activity statements (BAS), with annual GST returns available to eligible taxpayers. Businesses with GST turnover of A$20 million or more must report and pay GST online monthly, generally by the 21st day after the reporting period. This is periodic tax-return reporting, distinct from invoice-level reporting.

Australia’s VAT equivalent is GST, generally charged at 10%. Suppliers must provide a tax invoice within 28 days of a customer’s request for taxable sales exceeding A$82.50, including GST. A Peppol e-invoice must contain all applicable tax-invoice particulars to satisfy GST requirements. Decreasing GST adjustments generally require a valid adjustment note, subject to exceptions.

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Penalties for non-compliance

Skipping eInvoicing carries no penalty. Other tax failures cost penalty units under the Taxation Administration Act 1953, worth A$364 each from July 1, 2026.

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Your trusted partner for eInvoicing

Peppol is fast becoming how government pays, though it stays voluntary for B2B. DDD Invoices adds one unified eInvoicing API to your ERP to issue, receive and archive invoices across Peppol and non-Peppol markets. Australia is in progress on our country coverage list, so share your Australian entities and we will plan them beside our 38 live countries.

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FAQs

Is eInvoicing mandatory in Australia?

No, eInvoicing is not mandatory for Australian businesses, so B2B Peppol use is voluntary. Only non-corporate Commonwealth entities must be able to receive Peppol e-invoices, a rule since July 1, 2022.

What format do Australian eInvoices use?

Australian e-invoices use PINT A-NZ Billing, a UBL XML specification shared with New Zealand on Peppol. The older A-NZ Peppol BIS Billing 3.0 stopped being valid on the network on March 31, 2026.

How do suppliers send eInvoices to Commonwealth agencies?

Suppliers connect their software to an accredited Peppol access point and register their ABN. The agency's access point receives the invoice, and eligible e-invoices are paid within 5 calendar days.

When must Commonwealth agencies automate eInvoicing?

Non-corporate Commonwealth entities must enable automated processing and sending of e-invoices by December 2026 under ATO guidance. Suppliers can prepare by moving their invoicing onto API-based Peppol integrations before agencies switch.