E-invoicing compliance and regulatory updates - Australia

Electronic Invoicing in Australia

Is e-invoicing mandatory in Australia ?

For B2G, non-corporate Commonwealth Entities have to be able to receive e-invoices. There is no requirement in B2B scenarios, but businesses are encouraged to adopt e-invoicing voluntarily, especially using Peppol.

Who is affected?

Non-corporate Commonwealth Entities have to be able to receive e-invoices using Peppol.

Compliance requirements

All Non-corporate Commonwealth Entities must be able to receive Peppol e-invoices and process them within five days, provided no disputes exist.

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 promotes invoices to be exchanged via the Peppol interoperability network.

What formats are required in Australia?

The use of the local Peppol A-NZ PINT format is promoted.

Archiving in Australia

What are the archiving requirements in Australia?

Electronic archiving is allowed in Australia. Invoices must be stored for a minimum of five years (seven years for some documents) 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: The legal invoice is the invoice sent in the format agreed with the buyer.

For buyers: The legal invoice is the invoice sent in the format agreed with the supplier.

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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:

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.