Peppol BIS Billing 3.0 in Australia
What the Australian Taxation Office does as Peppol Authority, where e-invoicing is expected today, and what it means for a small business that issues PDF invoices.
Australia uses the Peppol network for e-invoicing. The Australian Taxation Office (ATO) is the Australian Peppol Authority. Australia and New Zealand share one specification, Peppol BIS Billing 3.0 A-NZ, which is built on the European standard EN 16931. The Australian Government has made Peppol e-invoicing the default for federal government procurement. There is no general obligation for private businesses to send e-invoices. A PDF or paper tax invoice that meets the GST rules is still valid. The ATO also confirms that an e-invoice that follows the A-NZ specification and carries the required data can be a valid tax invoice. 4invoices does not connect to Peppol. It creates invoices and PDF files that you send yourself.
- The ATO is the Australian Peppol Authority.
- The A-NZ specification is shared with New Zealand and based on EN 16931.
- E-invoicing is the default for federal government procurement, not a rule for all businesses.
- PDF tax invoices remain valid for GST purposes.
How it works
Check whether your customers ask for Peppol. Government agencies and some large buyers ask suppliers to send e-invoices. Most small business customers accept a PDF by email.
If a buyer requires Peppol, use a Peppol access point provider. An access point is the service that sends and receives Peppol documents. You register with the provider and the provider sends structured invoices on your behalf.
Keep your invoice data clean. Structured invoices need the supplier ABN, the buyer identifier, clear line items and the GST treatment of each line. The same data is needed on a PDF tax invoice.
Use a PDF for everyone else. Create the invoice with the GST rate on each line, download the PDF and send it. It is a valid tax invoice if it contains the required information.
Legal references
- Australian Taxation Office - eInvoicing pages, including the role of the Australian Peppol Authority and the Peppol BIS Billing 3.0 A-NZ specification.
- Australian Government - e-invoicing as the default method for federal government procurement.
- ATO - guidance that an e-invoice following the A-NZ specification can serve as a tax invoice.
Frequently asked questions
Is Peppol e-invoicing mandatory for Australian businesses?
No. There is no general mandate for private businesses. E-invoicing is the default for federal government procurement, so suppliers to government may be asked to use it. Check current ATO guidance before you decide, as the policy can change.
Does 4invoices send Peppol e-invoices?
No. 4invoices creates invoices with a GST rate on each line, in any currency, and lets you download a PDF. It is not a Peppol access point and does not issue e-invoices to the ATO or to any network.
Is a PDF invoice still a valid tax invoice?
Yes. A tax invoice can be on paper or electronic. It must contain the information required by the GST law, such as your ABN, the date, a description of what was sold and the GST amount.
What is the difference between the A-NZ and EU specifications?
Both use the EN 16931 data model. The A-NZ specification adds local rules for Australia and New Zealand, such as the business identifiers and tax treatment. Your Peppol provider handles the technical format.