Key documents
General
iThe General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.
Legal
iThe Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.
Last news published on: 22.07.2026 | News: 17
Last document published on: 22.06.2026 | Documents: 9
Highlight
Businesses must still issue a proof of purchase, such as a receipt or invoice, to customers.
Australia
Although businesses must issue a proof of purchase, there is no obligation for POS systems to communicate transaction data to the tax authority. POS applications do not require government certification, and there are no mandatory hardware requirements.
Type of fiscalization: non-fiscal country
Latest news for Australia
See moreAustralia: ATO Targets Over-Claimed Business Expenses and GST Credits
Australia
Author: Ema Stamenković
Small businesses often misclaim expenses and GST credits that don’t adhere to deductibility rules, resulting in overclaims and poor record-keeping. Accurate reporting, separating personal and business expenses, and understanding tax obligations are essential to avoid significant penalties and audit shortfalls. Small businesses are increasingly claiming expenses and GST credits that do not me... Read more
Small businesses often misclaim expenses and GST credits that don’t adhere to deductibility rules, resulting in overclaims and poor record-keeping. Accurate reporting, separating personal and business expenses, and understanding tax obligations are essential to avoid significant penalties and audit shortfalls.
Australia
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22.07.2026.
08:28H
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Author: Ema Stamenković
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
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Already subscriber? LoginNew document was uploaded: Payment Methods in Australia
Australia
Author: Ema Stamenković
This document serves as a guide on Australian payment methods, covering common customer payment options, legal obligations under consumer law, and practical rules for in-person and online transactions. Read more
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Australia
|
22.06.2026.
12:03H
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Author: Ema Stamenković
New document was uploaded: E - invoicing system in Australia
Australia
Author: Ema Stamenković
This document is a comprehensive strategic guide detailing the e- Invoicing system in Australia. It focuses on the shift toward a e-invoicing model and explains the technical and legal requirements for businesses to remain compliant. Read more
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Australia
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22.06.2026.
12:03H
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Author: Ema Stamenković
New document was uploaded: Important Characteristics of the System - Australia
Australia
Author: Ema Stamenković
The purpose of this document is to emphasize the most important characteristics and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration in the system of Australia. Read more
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Australia
|
22.06.2026.
12:03H
|
Author: Ema Stamenković
New document was uploaded: A New Tax System (Goods and Services Tax) Act 1999
Australia
Author: Ema Stamenković
The A New Tax System (Goods and Services Tax) Act 1999 regulates GST in Australia, covering supplies, credits, registration, tax periods, invoices, returns, and payments. Read more
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Australia
|
22.06.2026.
12:03H
|
Author: Ema Stamenković
Most important documents for Australia
See moreE - invoicing system in Australia
Australia
Author: Ema Stamenković
This document is a comprehensive strategic guide detailing the e- Invoicing system in Australia. It focuses on the shift toward a e-invoicing model and explains the technical and legal requirements for businesses to remain compliant. Read more
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Australia
|
22.06.2026.
12:03H
|
Author: Ema Stamenković
Country overview - Australia
Australia
Author: Ema Stamenković
In this overview, we present the basics of Australia: a non-fiscal country with no mandatory POS certification, hardware requirements, or tax authority communication, but businesses must issue receipts as proof of purchase. Read more
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Australia
|
22.06.2026.
12:03H
|
Author: Ema Stamenković
Legal requirements - Australia
Australia
Author: Ema Stamenković
The document serves as a legal and operational guide for retail, VAT, and compliance in Australia. It covers regulatory details, VAT rules, reporting obligations, retail processes, and business registration. It highlights the absence of fiscalization, mandatory forms, penalties, and developments in e-invoicing, ensuring comprehensive compliance for retailers.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThe document serves as a legal and operational guide for retail, VAT, and compliance in Australia. It covers regulatory details, VAT rules, reporting obligations, retail processes, and business registration. It highlights the absence of fiscalization, mandatory forms, penalties, and developments in e-invoicing, ensuring comprehensive compliance for retailers.
Australia
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22.06.2026.
12:03H
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Author: Ema Stamenković
Competition and Consumer Act 2010
Australia
Author: Ema Stamenković
The Competition and Consumer Act 2010 regulates competition, fair trading, consumer protection, restrictive practices, and industry codes. It involves enforcement powers, penalties, merger clearances, service access, and key regulators like the ACCC, aiming to enhance Australian welfare. Read more
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Australia
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22.06.2026.
12:02H
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Author: Ema Stamenković
Australian Consumer Law (ACL) 2010
Australia
Author: Ema Stamenković
The Australian Consumer Law outlines consumer protection, business conduct rules, consumer rights, misleading practices, unfair contracts, product safety, guarantees, enforcement, remedies, and penalties. Read more
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Australia
|
22.06.2026.
12:02H
|
Author: Ema Stamenković
A New Tax System (Goods and Services Tax) Act 1999
Australia
Author: Ema Stamenković
The A New Tax System (Goods and Services Tax) Act 1999 regulates GST in Australia, covering supplies, credits, registration, tax periods, invoices, returns, and payments. Read more
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Australia
|
22.06.2026.
12:03H
|
Author: Ema Stamenković