Australia — Peppol e-invoicing via the ATO

Peppol PINT A-NZ · federal default by Dec 2026 · ATO Peppol Authority — regulator: Australian Taxation Office (ATO). Facts last refreshed: 2026-05-05.

TL;DR

• The ATO is Australia's Peppol Authority (since 31 Oct 2019); all federal NCEs (Non-Corporate Commonwealth Entities) accept Peppol e-invoicing.
• Format: PINT A-NZ — joint Peppol CIUS with New Zealand (replaced the legacy A-NZ BIS extension on 15 May 2025).
• Federal procurement target: 30% Peppol invoices by 1 Jul 2026, automated send-and-receive across NCEs by December 2026.
• No B2B mandate; adoption is voluntary but strongly encouraged via federal procurement preference and 5-day payment terms.
• Flowie operates an Australian-registered Peppol AP (0151:) — directly, or via a specialized local partner where in-country presence is required.

Deadlines

Background

Australia adopted Peppol in 2019 as a deliberate procurement-modernisation move and made the ATO the national Peppol Authority. Federal Non-Corporate Commonwealth Entities (NCEs) had to be Peppol-receive-capable by July 2022; the 2024–25 Federal Budget commits them to Peppol-default exchange by December 2026, with an interim 30% receipt target on 1 July 2026.

There is no B2B mandate in the current federal plan, but the government nudges adoption via federal procurement preferences (faster onboarding, shorter payment terms) and via the Strategic Reform Agenda. Adoption is strongest in B2G, large enterprise, and accounting-software-led SMB segments (Xero, MYOB, QuickBooks all support Peppol natively).

Format is PINT A-NZ, a joint Australia–New Zealand CIUS on Peppol International Invoice. The legacy A-NZ Peppol BIS 3.0 extension was deprecated on 15 May 2025.

Format profile

• PINT A-NZ on UBL 2.1 — joint AU–NZ CIUS.
• Seller and buyer ABN (Australian Business Number, 11 digits) used as Peppol participant ID under scheme 0151.
• GST breakdown required; rounding rules per ATO.
• B2G: BuyerReference must equal the agency-issued purchase order or contract reference.

Required fields

• seller.abnstring (11 digits)required

  Australian Business Number; used as 0151 Peppol participant ID.

• seller.gstRegisteredbooleanrequired

  If true, GST lines must show ATO-compliant tax codes.

• buyerReferencestringrequired for B2G

  Agency-issued purchase order / contract reference; without it, B2G recipients reject.

Public sector (B2G)

All federal Non-Corporate Commonwealth Entities are Peppol-reachable via their ABN. State and local government adoption varies — Flowie's directory tracks coverage.

B2B reporting / clearance

No central B2B reporting hub — pure transmission only.

Error codes

Generic Peppol BIS schematron error codes apply (BR-*, EN16931-*); no country-specific overlays.

Testing in sandbox

FAQ

Is there real-time tax-authority reporting?

No — Australia has not adopted a 5-corner CTC model. The ATO receives no real-time copy of B2B invoices; Peppol delivery is purely 4-corner.

References

Primary sources (government / regulator / standards body):

• ATO · eInvoicing — Australian Peppol Authority landing page.
• ATO · Peppol service provider register — Accredited APs in Australia.
• OpenPeppol · Australia profile — PINT A-NZ Peppol profile.

Industry analyses (vendor trackers — useful for cross-referencing):

• Avalara · Australia 2026 deadlines — Industry analysis — federal procurement default.