Question 1

Is B2B e-invoicing mandatory for private companies in Australia?

Accepted Answer

No. Business-to-business e-invoicing remains voluntary. The Australian Government consulted on introducing a Business E-invoicing Right (BER) between 2021 and 2022, but the proposal was not enacted. Private businesses can choose whether to adopt Peppol e-invoicing based on commercial efficiency, security, and customer demand.

Question 2

What is the legal difference between an electronic invoice and a PDF invoice?

Accepted Answer

In Australia, a PDF attached to an email is treated as an unstructured digital image. It requires manual reading or optical character recognition (OCR) software to ingest. In contrast, an electronic invoice consists of structured, machine-readable XML data (under the PINT A-NZ standard) that flows directly between accounting platforms over the Peppol network without manual handling.

Question 3

Does the Australian Taxation Office see or clear my invoices?

Accepted Answer

No. Unlike clearance models used in some countries, the ATO does not receive, view, or clear commercial e-invoices. The ATO acts purely as the Australian Peppol Authority, setting network standards and accrediting access point providers. Invoices are exchanged strictly between the transacting parties and their chosen service providers.

Question 4

What is PINT A-NZ and why did it replace Peppol BIS Billing 3.0?

Accepted Answer

PINT A-NZ is the localised Peppol International specification tailored to Australian and New Zealand tax and business rules. It replaced the European-centric Peppol BIS Billing 3.0 specification to facilitate cross-border trade outside the European Union. Support for PINT A-NZ became mandatory for service providers on 15 May 2025, and Peppol BIS Billing 3.0 was permanently decommissioned from the network on 31 March 2026.

Question 5

Which public sector agencies are required to use e-invoicing?

Accepted Answer

Under federal directives, all Non-corporate Commonwealth Entities (NCEs) have been required to be capable of receiving Peppol e-invoices since 1 July 2022. These agencies are working to lift Peppol intake to at least 30% of total invoice volumes by 1 July 2026 and enable automated sending by 31 December 2026. Corporate Commonwealth entities, state governments, and local councils adopt e-invoicing on their own voluntary timelines.

Question 6

What is the 5-day payment policy for Australian government suppliers?

Accepted Answer

Under the Department of Finance's Supplier Pay On-Time or Pay Interest Policy (RMG 417), federal NCEs must pay valid Peppol e-invoices within 5 calendar days. If both the supplier and the agency use Peppol and have agreed to e-invoicing, the agency must settle within 5 days or pay statutory interest if the accrued interest exceeds AUD 100.

Question 7

How does an Australian business register to receive e-invoices on Peppol?

Accepted Answer

An Australian business registers on the Peppol network through an accredited service provider using its 11-digit Australian Business Number (ABN) under scheme identifier 0151. The service provider registers the business's receiving capabilities in the global Peppol Directory, allowing suppliers to discover and route electronic invoices directly into their accounting system.

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E-Rechnungsanforderungen in Australien

E-Rechnungsanforderungen in Australien

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