E-Invoicing in Australia

Malaysia is entering a new era of digital tax compliance with the phased rollout of a mandatory e-invoicing regime. Under the MyInvois platform, businesses must submit invoices for real-time validation by the tax authority, ensuring legal compliance before issuance. To stay ahead, companies should ensure their systems are ready to meet Malaysia’s structured e-invoicing requirements.

Country Situation

General Description

Australia is progressing steadily towards a digitally connected economy, with e-invoicing playing a central role. Under the leadership of the Australian Taxation Office (ATO), the country’s Peppol authority, e-invoicing implementation has been structured around public sector deadlines and voluntary private sector incentives.

A major milestone was reached in July 2022, when all federal government agencies were mandated to be capable of receiving e-invoices via Peppol. This sparked a wave of adoption across state and territory governments, with most aiming to be ready by mid-2025, including Tasmania and Western Australia. By then, more than 400 government entities (federal, state and local) are expected to be active on the Peppol network.

In parallel, the business e-invoicing right (BER) initiative is reshaping B2B relationships. While not yet mandatory, BER gives businesses a legal right to request e-invoices from their trading partners, encouraging broader adoption.

FAQs

Is e-invoicing mandatory in Australia?

E-invoicing is mandatory only for federal government agencies, which have been required to receive Peppol e-invoices since 1 July 2022. For the private sector, e-invoicing remains voluntary and is supported by the business e-invoicing right (BER).

What format is used for Australian e-invoicing?

Australia uses the Peppol BIS Billing 3.0 format, aligned with the PINT A-NZ (Australia/New Zealand) specification. This ensures compatibility across Australian and New Zealand systems, while maintaining compliance with international Peppol standards.

Can I choose any access point provider?

Yes. You can choose any access point provider, as long as they are accredited by the ATO and listed in the official Peppol service provider register. It’s important to select a provider that meets your business needs and supports the Peppol standards to ensure secure and compliant e-invoicing.

Is a Peppol ID required?

Yes. Both the sender and the receiver must have a valid Peppol participant ID registered through their access point. This ID is essential for identifying parties on the Peppol network and ensuring that e-invoices are securely and accurately routed to the correct recipient. Without a Peppol ID, participation in the network is not possible.

Is self-billing supported in Australia?

Yes. Self-billing is supported through the PINT A-NZ Self-billing specification. Its use is optional and requires a mutual agreement between trading partners. Both parties must agree to the arrangement in advance, ensuring that roles and responsibilities are clearly defined and understood.

Do I need to digitally sign my e-invoice in Australia?

No. Digital signatures are not required under Australian e-invoicing rules. The Peppol framework ensures the security and authenticity of e-invoices through its network protocols, so there is no need for businesses to apply an additional digital signature when sending invoices.

Country Specs

Mandate Status	Mandatory
Mandate Scope	B2G
Model Type	Interoperability / Post-Audit
Government Entity	Australian Taxation Office (ATO)
Formats	UBL 2.1
Infrastructure / Platform	Peppol
E-signature Required	No
Key Deadlines	1 July 2022: Mandatory: All federal government agencies must be able to receive Peppol e-invoices. 2023-2025: Progressive onboarding of state and territory government agencies and local councils to the Peppol network. 2025–2026: Voluntary B2B adoption ramp-up under the business e-invoicing right (BER) initiative.
AR Mandatory	No
AP Mandatory	B2G: Yes. Government buyers are obliged to receive e-invoices. B2B: No
Peppol Available	Yes
Domestic Transactions	Not yet mandatory. Businesses may request Peppol invoices, but suppliers aren't yet legally obligated to comply.
Cross-border Transactions	No legal requirement.
Archiving Period	5 years
Archiving Abroad	Archiving outside Australia is permitted, provided that records remain accessible upon request by the ATO, and that their integrity and readability are maintained throughout the retention period.

Contact an expert

Feeling lost or need more info about this e-invoicing mandate? ecosio can help!

Our team of e-invoicing experts is ready to guide you through everything needed to stay compliant—not just with this mandate, but with all current and upcoming e-invoicing requirements worldwide.
Send us your questions. We’ll provide clear, actionable answers!

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