Australia e-Invoicing Compliance Updates

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Invoicing in Australia Highlights

Australia’s tax compliance is overseen by the Australian Taxation Office (ATO), with a GST rate of 10%. E-invoicing is voluntary but encouraged under the ATO’s Peppol framework, aiming to streamline B2B and B2G transactions since July 2021.

Requirements Snapshot

Tax Overview

Tax Type: GST (Goods and Services Tax)
Tax Authority: Australian Taxation Office (ATO)
Current tax rates: Standard: 10%, Reduced: 0%
Currency: Australian Dollar (AUD)

Archival Overview

Legal archiving period: 5 years
Archive Location: Not regulated (allowed under certain conditions)

e-Signature Overview

e-Signature required: Not required

Business-to-Business (B2B)

Model: No mandatory model yet
e-invoicing obligations: Voluntary since July 2021
B2B invoicing Government Platform: Peppol
Invoice issuance requirements: Via Peppol (BIS)
Invoice reception requirements: Via Peppol (BIS)
B2B invoice formats: Peppol BIS Billing 3.0

Business-to-Government (B2G)

e-invoicing obligations: Mandatory since July 1, 2019
B2G invoicing Government Platform: Peppol
Invoice issuance requirements: Via Peppol (Peppol BIS)
Invoice reception requirements: Via Peppol (Peppol BIS)
B2G invoice formats: Peppol BIS Billing 3.0

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