Electronic Invoicing in Australia
Is e-invoicing mandatory in Australia ?
E-invoicing is mandatory in B2G scenarios. Federal government agencies and their suppliers must adopt Peppol-based e-invoicing. There is no requirement in B2B scenarios, but businesses are encouraged to adopt e-invoicing voluntarily.
Who is affected?
All federal government agencies and their suppliers must use Peppol e-invoicing if requested.
Compliance requirements
All federal government agencies must be able to receive Peppol e-invoices and process them within five days, provided no disputes exist. Suppliers to the government must send e-invoices via Peppol if requested. Suppliers already set up with Peppol may not be asked to send invoices in other electronic formats if the buyer prefers to use the Peppol format.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
The Australian government requires invoices to be exchanged via the Peppol interoperability network.
What formats are required in Australia?
As Peppol is the required solution, e-invoices must follow Peppol specifications and the Peppol A-NZ format to be sent through the network.
Archiving in Australia
What are the archiving requirements in Australia?
Electronic archiving is allowed in Australia. Invoices can be stored for up to seven years after the completion of the GST transaction, depending on the transaction type. Stored e-invoices must be readable or printable. Storage abroad is allowed, subject to access and legibility.
Legal invoice
For suppliers: A legal invoice is the e-invoice sent to the recipient in the Peppol PINT A-NZ-format.
For buyers: A legal invoice is the e-invoice received from the supplier in its original format.
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Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Key Actions
Prepare for e-invoicing – Businesses should prepare to send and receive e-invoices via the Peppol network by connecting through an accredited service provider.
Store properly – Archive invoices for up to seven years and ensure legibility and access, even if stored abroad.
Australian e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | - |
| B2B | Optional | - |
Supplier requirement: Transact invoices in accordance with the format agreed upon with the buyer.
Buyer requirement: Have the ability to receive invoices in the format agreed upon with the supplier.
Archiving requirement: Invoices must be stored for up to seven years after the GST transaction, depending on the transaction type.
