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E-Invoicing In Australia

Tax Authority

Australian Taxation Office (ATO)

Mandatory Status
  • B2G Procurement
    1 July 2022, Mandatory
  • B2B Procurement
  • e-Filing
Reporting Model

PEPPOL BIS Billing 3.0




Not mandatory


5 years

The Australian government designed an economic recovery plan and implementing electronic invoices have a significant role. The government allocated AUD 3.6 million for a new electronic invoicing system. 

Australia became a Peppol Authority and the Peppol framework supports exchanging electronic invoices. Since 2019 public and private entities have been able to send or receive e-Invoice via PEPPOL. The standard network enables buyers and suppliers to send and receive invoices, purchase orders, dispatch advice, purchase documents, credit, and debit notes. Also, the VAT returns must be filed online to the tax authority.

B2B e-Invoicing was promoted by the Australian government through the Business eInvoicing Right (BER). BER means that businesses are legally obliged to adopt and send e-invoices if one is requested by an e-invoicing-enabled trading partner. All businesses will eventually be allowed to demand Peppol-formatted electronic invoices from their business partners. The BER initiative aims to gradually mandate the usage of e-invoicing across Australian businesses according to their size. 

The possible roll-out for BER is as follows;
  •  From July 1, 2023: Large Businesses
  • From July 1, 2024: Medium-sized Businesses
  • From July 1, 2025: Remaining Businesses