Australia’s Phased E-Invoicing via Peppol: B2G Mandate, B2B Voluntary, ATO Oversight

• Australia uses the Peppol network for e-invoicing with a phased, mostly voluntary approach.
• E-invoicing is mandatory for B2G transactions with federal agencies since 1 July 2022; B2B adoption is encouraged but not compulsory.
• Federal agencies must process at least 30% of invoices via e-invoicing by 1 July 2026 and be able to send e-invoices automatically by December 2026.
• The Australian Taxation Office oversees the Peppol network but does not handle individual invoices; e-invoices must be stored for five years.
• Penalties apply for B2G non-compliance, but there are no specific fines for B2B non-use; GST is reported periodically, not in real time.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---