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Australia e-Invoicing

Updated 31 March 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Exemptions
  • FAQ

Australia uses the decentralised Peppol network and the PINT A-NZ format, with the ATO as Peppol Authority. B2B use is voluntary, no mandate in force. Non-corporate Commonwealth Entities must be able to receive eInvoices, reach 30% of invoices received by 1 July 2026 and automate processing and sending by December 2026.

Australia e-Invoicing Overview

B2B
voluntary
since 31 October 2019
B2B e-invoicing is voluntary and there is no B2B mandate. Businesses join the Peppol network through service providers accredited by the ATO, which became the Australian Peppol Authority on 31 October 2019. Treasury consulted on a Business eInvoicing Right between 15 December 2021 and 25 February 2022 in Supporting business adoption of eInvoicing , and the ATO records that the findings of that consultation have not been enacted by government .
B2G
phased
since 1 July 2022
All Non-corporate Commonwealth Entities (NCEs) have had to be able to receive Peppol eInvoices since July 2022. Two further steps follow under ATO guidance for government : eInvoicing must account for 30% of all invoices received by 1 July 2026, and automated processing and sending must be enabled by December 2026, with progress reported quarterly to the ATO as Peppol Authority. Corporate Commonwealth entities and Commonwealth companies are not in scope. Where an entity and its supplier can both handle eInvoices and have agreed to use them, the maximum payment term falls to 5 calendar days instead of 20 under the Supplier Pay On-Time or Pay Interest Policy . A policy making eInvoicing the default method in government procurement is being developed by Treasury with the Department of Finance and is not yet in force.
B2C
none
No B2C e-invoice mandate. Peppol adoption in Australia covers business-to-business and government exchanges only.
Next deadline31 December 2026 · Automated eInvoicing processing and sending target

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Read the full Australia e-invoicing guide

Implementation Timeline(12 events)

Key mandate dates. Select a date for detail, or show all updates below.

Trans-Tasman Electronic Invoicing Arrangement signed
25 October 2018
National
Australia and New Zealand signed the Trans-Tasman Electronic Invoicing Arrangement to create and maintain a common e-invoicing approach across both countries.
ATO becomes the Australian Peppol Authority
31 October 2019
National
The ATO took on the role of Australian Peppol Authority for the Australian Government, accrediting Peppol service providers and setting the Australian requirements for the Peppol standards.
Five calendar day payment terms for Peppol eInvoices
1 January 2020
B2G
The Supplier Pay On-Time or Pay Interest Policy (RMG 417) came into effect. Where a non-corporate Commonwealth entity and its supplier can both handle Peppol eInvoices and have agreed to use them, the maximum payment term is 5 calendar days rather than the 20 that apply to other invoices, initially only for contracts valued up to $1 million.
Business eInvoicing Right consultation closes
25 February 2022
B2B
Treasury's consultation Supporting business adoption of eInvoicing , which tested the idea of a Business eInvoicing Right, closed. The ATO notes the findings have not been enacted by government .
NCEs required to be able to receive eInvoices
1 July 2022
B2G
Every Non-corporate Commonwealth Entity became required to be able to receive Peppol eInvoices, per ATO guidance for government . The revised Supplier Pay On-Time or Pay Interest Policy also dropped the $1 million threshold, so the maximum payment terms now apply to contracts of any value.
Government response to the Payment Times Reporting Act review
5 December 2023
Policy
The Minister for Small Business released the Government response to the Statutory Review of the Payment Times Reporting Act 2020 , agreeing to recommendations the ATO cites as the basis for extending eInvoicing across government procurement.
Budget 2024-25 backs eInvoicing as the default in procurement
14 May 2024
Policy
Budget 2024-25 committed $23.3 million to increased eInvoicing adoption, to improve cash flow, disrupt payment redirection scams and boost productivity for small businesses, per the small business factsheet . ATO guidance for government traces the move to establish eInvoicing as the default method in government procurement to this Budget commitment.
PINT A-NZ Billing becomes the mandatory specification
15 May 2025
Technical
PINT A-NZ Billing became the mandatory eInvoicing specification for Australia and New Zealand, and the A-NZ extension of Peppol BIS Billing 3.0 was deprecated a week later on 22 May 2025, per the A-NZ Peppol specification repository maintained by the two Peppol Authorities.
PINT A-NZ Billing v1.1.2 released
8 December 2025
Technical
OpenPeppol published PINT A-NZ Billing and Self-billing v1.1.2, adding a Schematron rule that blocks the wildcard character in the specification identifier plus code list updates, per the PINT A-NZ release notes .
A-NZ BIS Billing 3.0 removed from the Peppol network
31 March 2026
Technical
The A-NZ extension of Peppol BIS Billing 3.0 was removed from the Peppol network, leaving PINT A-NZ Billing as the only supported invoice specification in Australia, per the A-NZ Peppol specification repository .
NCE 30% eInvoicing target
1 July 2026
B2G
Non-corporate Commonwealth Entities are to work with suppliers to lift eInvoicing to 30% of all invoices received by 1 July 2026, reporting progress quarterly to the ATO as Peppol Authority, per ATO guidance for government .
Automated eInvoicing processing and sending target
31 December 2026
B2G
Non-corporate Commonwealth Entities are to enable automated processing and sending of eInvoices by December 2026, again reporting progress quarterly to the ATO as Peppol Authority, per ATO guidance for government .

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Compliance Regime

CTC Model
Decentralised (Peppol)
Peppol 4-corner model through service providers accredited by the ATO as Australian Peppol Authority. The ATO does not receive or view eInvoices, so there is no clearance or reporting step. Government adoption is phased through Commonwealth entity targets, while business use stays voluntary.
Network
Peppol
Standards
Peppol PINT A-NZ Billing v1.1.2, Peppol eDelivery Network (4-corner), ABN as Peppol participant identifier (ICD 0151)

Record-keeping & Reporting

Archiving
Most business records must be kept 5 years, counted from when the record was prepared or obtained or the transaction completed, whichever is later; eInvoices follow the ordinary digital record-keeping rules and no dedicated e-invoice archive format applies.
SAF-T
N/A
No SAF-T standard in Australia and no periodic e-invoice reporting obligation; the ATO holds the Peppol Authority role without receiving invoice data.

Technical Formats

Peppol PINT A-NZ Billing (UBL XML)
Peppol PINT A-NZ Self-billing (UBL XML, optional for service providers)

Exemptions

Corporate Commonwealth Entities
Corporate Commonwealth Entities and Commonwealth companies sit outside the Non-corporate Commonwealth Entity requirements, although the ATO encourages them to adopt eInvoicing, per ATO guidance for government .

Cross-border Conditions

Trans-Tasman exchange
Australia and New Zealand share the PINT A-NZ specification and mutually recognise service provider accreditation, so a provider accredited in one country can operate in the other under the Trans-Tasman Electronic Invoicing Arrangement .
Peppol Directory publication
Australian businesses register on the network using their ABN under International Code Designator 0151, and publishing receiver details to the Peppol Directory is mandatory in Australia, per the ATO guidance on identifying Australian entities on the Peppol network .

Read our full Australia e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • ATOAustralian Taxation OfficePeppol authority
  • TreasuryThe TreasuryMinistry
  • FinanceDepartment of FinanceMinistry
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Related Countries

  • New ZealandVoluntary
  • Papua New GuineaPlanned
  • BelgiumMandatory
  • DenmarkVoluntary

Frequently asked questions about e-Invoicing in Australia

Australia is currently implementing e-Invoicing in a phased rollout. B2B is voluntary and B2G is in a phased rollout.

B2B e-Invoicing in Australia is voluntary since 2019-10-31. B2B e-invoicing is voluntary and there is no B2B mandate. Businesses join the Peppol network through service providers accredited by the ATO, which became the Australian Peppol Authority on 31 October 2019. Treasury consulted on a Business eInvoicing Right between 15 December 2021 and 25 February 2022 in Supporting business adoption of eInvoicing , and the ATO records that the findings of that consultation have not been enacted by government .

B2G e-Invoicing in Australia is in a phased rollout since 2022-07-01. All Non-corporate Commonwealth Entities (NCEs) have had to be able to receive Peppol eInvoices since July 2022. Two further steps follow under ATO guidance for government : eInvoicing must account for 30% of all invoices received by 1 July 2026, and automated processing and sending must be enabled by December 2026, with progress reported quarterly to the ATO as Peppol Authority. Corporate Commonwealth entities and Commonwealth companies are not in scope. Where an entity and its supplier can both handle eInvoices and have agreed to use them, the maximum payment term falls to 5 calendar days instead of 20 under the Supplier Pay On-Time or Pay Interest Policy . A policy making eInvoicing the default method in government procurement is being developed by Treasury with the Department of Finance and is not yet in force.

Australia supports the following e-Invoice formats: Peppol PINT A-NZ Billing (UBL XML), Peppol PINT A-NZ Self-billing (UBL XML, optional for service providers).

Australia uses the following e-Invoicing standards: Peppol PINT A-NZ Billing v1.1.2, Peppol eDelivery Network (4-corner), ABN as Peppol participant identifier (ICD 0151). Archiving requirement: Most business records must be kept 5 years, counted from when the record was prepared or obtained or the transaction completed, whichever is later; eInvoices follow the ordinary digital record-keeping rules and no dedicated e-invoice archive format applies..

Yes, Australia uses the Peppol network for e-Invoice exchange. Peppol enables standardised cross-border e-Invoicing with other Peppol-connected countries and organisations.

Peppol 4-corner model through service providers accredited by the ATO as Australian Peppol Authority. The ATO does not receive or view eInvoices, so there is no clearance or reporting step. Government adoption is phased through Commonwealth entity targets, while business use stays voluntary.

The next e-Invoicing deadline in Australia is 31 December 2026: Automated eInvoicing processing and sending target. Non-corporate Commonwealth Entities are to enable automated processing and sending of eInvoices by December 2026, again reporting progress quarterly t

Cross-border e-Invoicing in Australia: Australia and New Zealand share the PINT A-NZ specification and mutually recognise service provider accreditation, so a provider accredited in one country can operate in the other under the Trans-Tasman Electronic Invoicing Arrangement . Australian businesses register on the network using their ABN under International Code Designator 0151, and publishing receiver details to the Peppol Directory is mandatory in Australia, per the ATO guidance on identifying Australian entities on the Peppol network .

Exemptions from Australia e-Invoicing may apply to: Corporate Commonwealth Entities. Check specific criteria as exemptions vary by transaction type and business size.
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