Sep 2026 
Australia
E-invoicing
B2G
Mandatory- Format
- PINT A-NZ Billing (UBL)
- Infrastructure
- Peppol
- Model
- Peppol 4-corner
- Scope and deadline
- Federal government entities must receive e-invoices since 1 July 2022. Target: 30% of received invoices by 1 July 2026, automated processing and sending by December 2026.
B2B
Voluntary- Format
- PINT A-NZ Billing (UBL)
- Infrastructure
- Peppol
- Model
- Peppol 4-corner
- Scope and deadline
- No mandate. Businesses can exchange e-invoices over Peppol voluntarily. The B2B mandate and the Business eInvoicing Right were not enacted.
B2C
Not required- Scope and deadline
- Out of scope. E-invoicing does not apply to business-to-consumer transactions.
More info
Country details
- Tax authority
- Australian Taxation Office (ATO)
- Archiving period
- 5 years after the transaction (GST records)
- E-signature
- Not required
- Regulation
-
- Taxation Administration Act 1953, s 3G · ATO eInvoicing function (Australian Peppol Authority)
- A New Tax System (Goods and Services Tax) Act 1999, s 29-70 and s 29-75 · Tax invoice and adjustment note content
- Taxation Administration Act 1953, Sch 1 s 382-5 · Keep GST records for 5 years
- RMG 417: Supplier Pay On-Time or Pay Interest Policy · Federal entities pay e-invoices within 5 days
25 OCT 2018
Trans-Tasman eInvoicing arrangement
Australia and New Zealand agree on one common Peppol framework for e-invoicing.
31 OCT 2019
ATO becomes the Peppol Authority
The ATO governs the Peppol network in Australia and accredits the service providers.
1 JUL 2022
B2G e-invoicing mandatory
Federal government entities must be able to receive e-invoices. They pay e-invoices within 5 days.
15 MAY 2025
PINT A-NZ becomes mandatory
PINT A-NZ Billing becomes the only mandatory specification. The old A-NZ BIS 3.0 left the network on 31 March 2026.
1 JUL 2026
30% e-invoicing target
Federal government entities must receive 30% of their invoices as e-invoices.
NOW
E-invoicing systems enforced to date
E-invoicing is mandatory for B2G and voluntary for B2B. There is no clearance and no e-reporting.
| System | Description | Invopop coverage |
|---|---|---|
| Peppol (PINT A-NZ) | B2G and voluntary B2B e-invoicing over the Peppol 4-corner network. The ATO does not receive the invoices. | TBD |
DEC 2026
Automated processing and sending
Federal government entities process and send e-invoices automatically.