# Australia — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Australia.

Country: Australia
ISO 3166-1 alpha-2: AU
Region: Oceania
Currency: AUD
Invopop coverage: On the roadmap (Q3 2026)
Tax authority: Australian Taxation Office (ATO)
Tax authority website: https://www.ato.gov.au/businesses-and-organisations/einvoicing
Archiving period: 5 years after the transaction (GST records)
E-signature requirement: not_required
Last updated: 2026-09-29 12:04:41

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | PINT A-NZ Billing (UBL) | Peppol | Peppol 4-corner | 2022-07-01 | 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 | PINT A-NZ Billing (UBL) | Peppol | Peppol 4-corner | — | No mandate. Businesses can exchange e-invoices over Peppol voluntarily. The B2B mandate and the Business eInvoicing Right were not enacted. |
| B2C | Not required | — | — | — | — | Out of scope. E-invoicing does not apply to business-to-consumer transactions. |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### PINT A-NZ

## Timeline

Dated milestones in this country's mandate rollout.

### 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 | Invopop support | Notes |
|---|---|---|
| Peppol (PINT A-NZ) | TBD | B2G and voluntary B2B e-invoicing over the Peppol 4-corner network. The ATO does not receive the invoices. |

### DEC 2026 — Automated processing and sending

Federal government entities process and send e-invoices automatically.

## Regulations

- [Taxation Administration Act 1953, s 3G (ATO eInvoicing function (Australian Peppol Authority))](https://www.legislation.gov.au/C1953A00001/latest/text)
- [A New Tax System (Goods and Services Tax) Act 1999, s 29-70 and s 29-75 (Tax invoice and adjustment note content)](https://www.legislation.gov.au/C2004A00446/latest/text)
- [Taxation Administration Act 1953, Sch 1 s 382-5 (Keep GST records for 5 years)](https://www.legislation.gov.au/C1953A00001/latest/text)
- [RMG 417: Supplier Pay On-Time or Pay Interest Policy (Federal entities pay e-invoices within 5 days)](https://www.finance.gov.au/publications/resource-management-guides/supplier-pay-time-or-pay-interest-policy-rmg-417)

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## Source

- Canonical page (human): https://www.invopop.com/coverage/australia
- This document (markdown): https://www.invopop.com/coverage/australia.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/australia