Australia e-Invoicing Mandate 2026
Peppol four-corner model · voluntary, with public-sector receipt obligations
Australia does not mandate e-invoicing between businesses; adoption is voluntary and runs on the Peppol network. The only binding obligations sit in the public sector: since 1 July 2022 every non-corporate Commonwealth entity must be able to receive Peppol e-invoices, and from July 2026 at least 30 per cent of the invoices they receive must arrive that way. Australia levies GST.
| Status | Voluntary |
|---|---|
| Legal basis | No legislation compels businesses to issue e-invoices. Public-sector obligations flow from Commonwealth policy, principally the Supplier Pay On-Time or Pay Interest Policy (Resource Management Guide 417) and the Australian Government's e-invoicing commitments for non-corporate Commonwealth entities, administered by the ATO as Peppol Authority. |
| Phase-in | 5 phases, 2019 to 2026 |
| Scope | B2G: Mandatory · B2B: Voluntary · B2C: Voluntary |
| Format | XML (Peppol PINT A-NZ) · Peppol PINT A-NZ Billing specification, which replaced A-NZ Peppol BIS Billing 3.0 on 15 May 2025 |
| Platform | Peppol network through an accredited Access Point provider · Peppol four-corner: invoices pass directly between supplier and buyer, with nothing transmitted to the ATO |
| Penalties | There are no penalties for not using e-invoicing, because adoption is voluntary for business-to-business and business-to-consumer transactions. |
Phase-in timeline
2019 to 2027- 2019Australia and New Zealand announce adoption of the Peppol framework, building on the Trans-Tasman Electronic Invoicing Arrangement signed in October 2018, with the ATO later appointed Australia's Peppol Authorityvoluntary
- 2022All non-corporate Commonwealth entities must be able to receive Peppol e-invoices, and must pay agreed Peppol e-invoices within five calendar days under RMG 417all non-corporate Commonwealth entities
- 2025The Australian Government sets e-invoicing as the default method of invoice exchange for non-corporate Commonwealth entitiesall non-corporate Commonwealth entities
- 2026At least 30 per cent of invoices received by non-corporate Commonwealth entities must arrive over the Peppol network30 per cent of invoices receivedToday
- 2026Non-corporate Commonwealth entities must be able to process received e-invoices automatically and to send Peppol e-invoicesall non-corporate Commonwealth entities
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B voluntary
- B2C voluntary
- Non-residents: out of scope
- XML (Peppol PINT A-NZ)
- Peppol PINT A-NZ Billing specification, which replaced A-NZ Peppol BIS Billing 3.0 on 15 May 2025
- Peppol network through an accredited Access Point provider
- Periodic reporting (not real-time)
- 5 years
- Digital signature: not-required
- Storage: Any (with access)
- There are no penalties for not using e-invoicing, because adoption is voluntary for business-to-business and business-to-consumer transactions.
- Where a non-corporate Commonwealth entity misses the maximum payment terms it must pay interest to the supplier where the interest amount is A$100 or more, under the Supplier Pay On-Time or Pay Interest Policy (RMG 417).
- Ordinary GST record-keeping and tax invoice rules continue to apply, and the ATO accepts an e-invoice that meets the A-NZ Peppol specification as a valid tax invoice.
Full technical breakdown: Australia guide on e-Invoice.app
Is e-invoicing mandatory in Australia?
No. E-invoicing is voluntary. E-invoicing in Australia is mandatory for B2G transactions (voluntary for B2C). Australia operates an interoperability model via Peppol network through an accredited Access Point provider. Non-resident businesses are outside the scope of the mandate.
What are the Australia e-invoicing deadlines?
The next Australia e-invoicing deadline is 1 December 2026: Non-corporate Commonwealth entities must be able to process received e-invoices automatically and to send Peppol e-invoices (all non-corporate Commonwealth entities).
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2B B2G | Australia and New Zealand announce adoption of the Peppol framework, building on the Trans-Tasman Electronic Invoicing Arrangement signed in October 2018, with the ATO later appointed Australia's Peppol Authority | voluntary | |
B2G | All non-corporate Commonwealth entities must be able to receive Peppol e-invoices, and must pay agreed Peppol e-invoices within five calendar days under RMG 417 | all non-corporate Commonwealth entities | |
B2G | The Australian Government sets e-invoicing as the default method of invoice exchange for non-corporate Commonwealth entities | all non-corporate Commonwealth entities | |
B2G | At least 30 per cent of invoices received by non-corporate Commonwealth entities must arrive over the Peppol network | 30 per cent of invoices received | |
Upcoming | B2G | Non-corporate Commonwealth entities must be able to process received e-invoices automatically and to send Peppol e-invoices | all non-corporate Commonwealth entities |
What format and platform does Australia require?
Australia supports e-invoices in XML (Peppol PINT A-NZ) (Peppol PINT A-NZ Billing specification, which replaced A-NZ Peppol BIS Billing 3.0 on 15 May 2025), exchanged via Peppol network through an accredited Access Point provider on a non-real-time basis. Invoices must be retained for 5 years. For format specifications and implementation detail, see the full Australia technical guide on e-Invoice.app.
What are the penalties in Australia?
- There are no penalties for not using e-invoicing, because adoption is voluntary for business-to-business and business-to-consumer transactions.
- Where a non-corporate Commonwealth entity misses the maximum payment terms it must pay interest to the supplier where the interest amount is A$100 or more, under the Supplier Pay On-Time or Pay Interest Policy (RMG 417).
- Ordinary GST record-keeping and tax invoice rules continue to apply, and the ATO accepts an e-invoice that meets the A-NZ Peppol specification as a valid tax invoice.
What changed recently?
- Non-corporate Commonwealth entities are now expected to receive at least 30 per cent of their supplier invoices over the Peppol network, ahead of a December 2026 deadline to automate processing and enable sending.
- The Australian Government made e-invoicing the default method of invoice exchange for non-corporate Commonwealth entities, tightening federal procurement practice without creating any B2B obligation.
Need the full Australia compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Australia country guide on our partner site e-Invoice.app.
Australia e-invoicing guide on e-Invoice.appAustralia e-invoicing: frequently asked questions
What is the Business eInvoicing Right and has it been introduced?
The Business eInvoicing Right was a Treasury proposal that would have let a business capable of receiving Peppol e-invoices require its trading partners to send them in that format, phased in by business size. It has been consulted on but not legislated, so as at July 2026 there is no right of this kind in force and B2B e-invoicing remains a commercial choice.
Do suppliers to the Australian Government have to send e-invoices?
There is no legal obligation on suppliers to send Peppol e-invoices to Commonwealth agencies; the obligation is on the agency to be able to receive them. In practice the pressure is commercial and contractual, because agencies are being directed to make e-invoicing the default and to hit adoption targets, and because Peppol e-invoices attract a five calendar day payment term against the standard 20 days.
How do state and territory governments differ from the Commonwealth on e-invoicing?
The Commonwealth targets do not bind the states and territories, several of which run their own Peppol programmes with different scopes, timetables and payment-term commitments, so a supplier's obligations vary by jurisdiction and by contract. The full picture of state and territory programmes, Access Point selection and the PINT A-NZ specification is covered in the detailed Australia guide on e-Invoice.app.
More detailed questions? See the full Australia guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- eInvoicing (Australian Taxation Office)
- Supplier Pay On-Time or Pay Interest Policy (RMG 417) (Department of Finance (Australia))
- Trans-Tasman Electronic Invoicing Arrangement (Australian Treasury)
- Australia: Government Establishes e-Invoicing as Default for Federal Procurement (Sovos)
- Australia: Mandatory E-Invoicing for All Non-Corporate Commonwealth Entities (VATupdate)
- Australia sets 2026 deadlines for government e-invoicing adoption (Avalara)
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