Regulatory Authority: Australian Taxation Office (ATO) – acting as the Australian Peppol Authority.

Technical Standard: PINT A-NZ (Peppol International).

• Note: While based on Universal Business Language (UBL), Australia has transitioned from the old BIS Billing 3.0 to the global PINT A-NZ standard to ensure international interoperability.

Identification: Primary identifier is the Australian Business Number (ABN).

Business e-Invoicing Right (BeR): Currently an active policy framework. It allows businesses to request e-invoices from partners. While B2B is not yet a universal legal mandate, the government uses this framework to drive network growth through large-business adoption.

B2G Mandate: Since July 2022, all Commonwealth (Federal) agencies must be capable of receiving Peppol e-invoices.

1 July 2026: Federal agencies must process at least 30% of all supplier invoices via the Peppol network.

December 2026: Federal agencies must be fully capable of both automated sending and receiving of e-invoices.

5-Day Payment Guarantee: Commonwealth agencies must pay valid e-invoices within 5 business days (regardless of contract value) or pay interest. This is a significant improvement over the standard 20-day term for non-e-invoices.

Tax Validity: The ATO confirms that a Peppol e-invoice satisfies GST tax invoice requirements. It does not need the words "Tax Invoice" to be valid, provided it meets the A-NZ specification.

Record Keeping: E-invoices must be stored for 5 years. (7 years is a best-practice recommendation for general tax records).

Digital Signatures: Not mandatory. Authenticity and integrity are guaranteed by the Peppol network's secure "Four-Corner Model" and accredited Access Points.

E-Reporting: Australia does not currently have a real-time e-reporting (CTC) requirement. The focus remains on secure peer-to-peer exchange rather than live reporting to the ATO.