Australia employs the Peppol network with a phased, voluntary approach to e-invoicing. B2G transactions with federal agencies are mandatory since 1 July 2022. While B2B adoption is encouraged, it remains non-compulsory. Federal agencies must process ≥30% of invoices via e-invoicing by 1 July 2026. The Australian Taxation Office oversees the network but does not handle individual invoices. E-invoices must be stored for five years, and penalties apply for B2G non-compliance.
Australia E-Invoicing via Peppol
Public
Other countries
Author: Ema Stamenković
Category:
General information
Views:
2888
Content accuracy validation date:
21.11.2025
Content accuracy validation time:
08:38h
Australia uses the Peppol network with a phased, largely voluntary approach. E-invoicing is mandatory only for Business-to-Government (B2G) transactions with federal agencies; B2B remains encouraged and voluntary.
Important Points
- B2G Mandate: Since 1 July 2022, all federal Commonwealth agencies (Non-Corporate Commonwealth Entities) must be able to receive Peppol e-invoices. Government pays valid e-invoices within 5 days (“Pay on Time or Pay Interest” policy). E-invoicing is now the default for Commonwealth procurement.
- B2B Adoption: The proposed Business E-Invoicing Right (BER) – which would have allowed businesses to require Peppol e-invoices from trading partners (phased by company size, full rollout originally planned for 1 July 2025), has not been made compulsory. The government shifted to encouragement and voluntary adoption.
- Government Targets: Federal agencies must process ≥30% of invoices via e-invoicing by 1 July 2026 and be able to send e-invoices automatically by December 2026. Many state/territory governments (NSW, SA, ACT, TAS, VIC) have enabled receipt; others are piloting.
- Peppol Model: 4-corner model (supplier → supplier’s Access Point → buyer’s Access Point → buyer). No central government platform collects invoices.
- Role of ATO: Acts as the Australian Peppol Authority (oversees network) but does not receive or read individual invoices.
- Standard: Transitioned fully to Peppol PINT A-NZ (Australia-New Zealand variation) – only supported format since 15 May 2025 (preferred from 15 Nov 2024).
- Invoice Content: Must include all data required for a valid Australian tax invoice (supplier name/address/ABN, buyer details, invoice date/number, line items, GST amounts, totals, etc.) in structured XML format.
- No Real-Time Reporting: Invoice data is exchanged only between trading partners. GST is reported via periodic Business Activity Statements (BAS) – no invoice-by-invoice submission to ATO.
Scope:
- Domestic transactions (especially B2G) are in focus.
- B2B voluntary (except when a partner requests under the non-mandatory BER framework).
- International/cross-border transactions: no Australian e-invoicing mandate.
- Foreign/non-established businesses: not directly obligated unless supplying government or voluntarily using Peppol.
Archiving: E-invoices must be kept 5 years (some records effectively 7 years). Electronic storage permitted; must remain readable and accessible to ATO on request. Overseas/cloud storage allowed if accessible.
Penalties:
- No specific fines for not using e-invoicing in B2B (voluntary).
- B2G non-compliance practical consequences (delayed/lost payments, contract issues).
- Normal GST penalties apply for failing to issue valid tax invoices or keep records.
Pre-filled GST Returns: Not available, ATO does not receive invoice data, so businesses must compile and lodge BAS themselves.
In summary, Australia’s system is a post-audit, decentralised Peppol network with B2G mandatory, strong government leadership, and B2B voluntary/encouraged adoption as of late 2025. No real-time reporting or clearance exists, and further B2B mandates may come in the future but are not currently enforced.
Other news from Other countries
The UAE E-Invoicing Guidelines
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The UAE e-invoicing model involves a decentralized, Peppol-based framework for in-scope transactions, including B2B, B2G, G2B, and G2G, while excluding B2C. Suppliers must appoint one ASP for e-invoices, maintaining compliance responsibility. Onboarding involves understanding requirements, selecting an ASP, and testing exchanges. Six invoice categories exist, with specified regulations for special... Read more
South Africa’s VAT Modernization: The Roadmap to Mandatory E-Invoicing
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
South Africa’s VAT Modernisation program plans a phased move to mandatory e-invoicing and near real-time VAT reporting, supported by SARS strategy documents and reinforced through 2026 stakeholder consultations. While not yet mandated, SARS is preparing structured invoice data reporting to strengthen compliance, reduce fraud, and enable automated monitoring. The model will require businesses to tr... Read more
UAE E-Invoicing Compliance: Complete 2026 Guide
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The UAE is implementing mandatory e-invoicing by 2026-2027, following Ministerial Decisions No. 244 and No. 243 of 2025. Companies must be ready to receive electronic invoices, designate Accredited Service Providers (ASP), and use the PINT-AE format via the Peppol network, governed by a decentralized model. With a rollout scheduled for 2026 and 2027, the UAE is headed toward mandatory e-invoicing... Read more
New VAT Deemed Supplier Rules for Electronic Marketplaces in Saudi Arabia from Jan 2026
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The guidance outlines when VAT responsibility shifts to electronic marketplaces, impacting reporting and operations. Deemed supplier status applies to non-resident electronic services and resident non-registered suppliers. Obligations include VAT invoicing and returns. Key exceptions exist, but operational involvement influences VAT responsibilities, especially for food delivery and accommodation... Read more
South Africa Formalizes 2028 Target for Mandatory Peppol-Based E-Invoicing
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
SARS is expected to announce its mandatory e-invoicing framework in 2026, with phased implementation leading to full operational capability by 2028 under its VAT modernization program and the 2025 Draft TALAB (Tax Administration Laws Amendment Bill). The model will define structured e-invoices, electronic VAT data reporting, and an interoperability framework using accredited service providers. Sou... Read more
UAE To Launch Mandatory National E-Invoicing System Starting 2026
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The UAE's transition to a national e-invoicing system shifts tax compliance to real-time reporting. Mandatory phases start in July 2026, requiring businesses to upgrade software, face penalties for non-compliance, and accommodate audits with full digital transaction access. The UAE is transitioning from paper and PDF invoices to a national digital e-invoicing system. This shift moves tax complianc... Read more
Vietnam: Revised Penalties for Invoice and Documentation Violations Under Decree 310
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Decree 310 establishes tiered penalties for invoice violations based on invoice count and type, including sales and non-sales cases. Penalties range from warnings to significant fines (500,000 - 50,000,000 VND; US$19 - US$2,282). It enforces stricter rules for invoice destruction and strengthens tax officer powers. A single penalty rule consolidates fines for repeated violations, prompting busines... Read more